Taxing the Informal sector: A case of Dar es Salaam street vendors
Recognizing the crucial role that domestic revenue mobilisation plays in financing sustainable development, governments in developing countries have increased interest in taxing informal businesses to increase domestic revenue collections (Joshi & Ayee, 2008). However, the sector is often characterized by unregistered businesses and poor tax administrative systems, resulting in a substantially reduced tax basis.The sector […]
Taxing the Informal sector: A case of Dar es
Salaam street vendors
The study was conducted in Dar es Salaam city, using three mainindependent methods of data collection that complement eachother: documentary review, in-depth interviews, and FocusGroup Discussions. Purposive sampling technique was applied toobtain a total of twenty (20) street vendors for (4) FGDscomprising five (5) participants each, together with eight (8) keyinformants for in-depth interviews. Fieldwork […]
The Contractual Implications of the Tanzania Upstream Petroleum Fiscal Regime
The petroleum sector is characterized by substantial rents when discovered and developed. However, such rents are inherently volatile and finite. The effects of these returns to the economy especially for the emerging markets depend on how well such revenues are collected and managed. The purpose of this brief is to examine the effectiveness of the […]