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 […]

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 a large informal sector, a small corporate sector, and tax exemptions are responsible for sub-optimal performance in income tax regime. READ ON…