Analysis of Tax Revenue Mobilisation in Tanzania
The study seeks to assess the feasibility of increased domestic revenue for financing Tanzania’s development aspirations. The assessment is undertaken for the aggregate tax revenue as well as its four major tax categories of income tax, value-added tax (VAT), excise duties, and import duties. This is a unique contribution of this study to the literature, […]
Tax Capacity and Effort in Tanzania
This policy brief explores on tax capacity and effort in Tanzania. The brief has it that Tanzania is utilizing less than half its potential tax capacity. Not only does the income tax category has more potential than the other tax categories but also has the lowest effort in tax revenue collection. It also underscores that […]
The Performance of Tax Revenues in Tanzania: An attempt at explanation
This policy brief explores on the Performance of Tax Revenues in Tanzania. The brief has it that the performance of Tanzania’s Tax revenue collection is below the recorded averages in Sub- Saharan Africa, SADC, and East Africa. Income tax and VAT jointly contribute around two-thirds of the country’s tax revenues. It also explores that the […]
Should Tanzania be concerned about its budget deficit?
This policy brief explores on Tanzania’s budget deficit as it rose 15-fold from TZS 0.4 trillion to TZS 6 trillion between 1999/00 and 2020/21. The brief has it that generally, the budget deficit has been financially manageable as the country’s debt service has not exceeded the economy’s ability to continuously fund it. However, the consequences […]