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The Customer is King: Evidence on VAT Compliance in Tanzania
(ICTD Working Paper 83, Research report, 2018-10-01)
Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
(CMI Brief vol. 14 no. 8, Report, 2015-12-01)
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. ...
Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)
(Research and policy nexus: Perspectives from twenty years of policy research in Tanzania., Chapter, 2017-06-01)
What impact did Tanzania’s decentralization reform have on local governance, finances and service delivery? To what extent are the central-local government relationships changed with respect to resource allocation and ...
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...
Property Taxation in Developing Countries
(CMI Brief vol. 16 no. 1, Report, 2017-03-01)
Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...