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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Income-tax revenue-constraints and the choice of tax reforms in Tanzania: tax base or taxpayers' base reforms?
Author:Kohi, Mugendi F.ISNI
Year:2010
Periodical:Journal of African and international law (ISSN 1821-620X)
Volume:3
Issue:2
Pages:311-334
Language:English
Geographic term:Tanzania
Subjects:income tax
fiscal policy
Abstract:Income taxation in Tanzania is yet to be fully tapped to achieve a capacity revenue-productivity. A comparison of the reach of the taxpayers' base in Tanzania, Kenya, Uganda, Ghana and South Africa and the impact of the breadth of this base on revenue yield suggests that while governments in the different countries have gone a long way to improve the revenue productivity of income taxation, the lack of tax infrastructure is a serious problem. In Tanzania, tax reforms during the past three decades have largely focused on increasing revenue. These reforms have mainly been pursued through broadening the tax base, increasing tax rates, introducing new taxes and sealing off evasion and avoidance loopholes. However, little has been done to expand the income taxpayers' base. With a narrow taxpayers' base, neither massive extrajudicial powers nor extra stringent laws to enforce the collection of taxes can guarantee increased revenue productivity. The taxpayers' base must be widened to reach every person who participates in or benefits from the socioeconomic arena. Hence tax structure reforms are unavoidable. Notes, ref. [ASC Leiden abstract]
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