Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work

The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004. The main elements of the reform were the abolition of the flat rate development levy in 2003 along with nuisance taxes, and the abolition of business license fees for enterprises below a certain size and capping of those fees for larger enterprises in 2004. This PSIA had two principal aims: (a) to assess the distribution of the tax burden across different social and income groups and small businesses before and after the reforms; and (b) to inform other initiatives directed at fiscal policy reform in the context of Tanzania's decentralization.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2005-12
Subjects:	ACCESSIBILITY, ACCOUNTABILITY, ADMINISTRATIVE CAPACITY, ADMINISTRATIVE COSTS, ASSET OWNERSHIP, AUCTION, BANK OFFICE, BARRIERS TO INVESTMENT, BUSINESS COMMUNITY, BUSINESS LICENSES, BUSINESS OWNER, BUSINESS OWNERS, BUSINESS TAX, BUSINESS TAXES, CAPACITY BUILDING, CC, CONSOLIDATION, CORRUPTION, COST OF COLLECTION, COSTS OF COLLECTION, CREDITS, DECENTRALIZATION, DEVELOPING COUNTRIES, DIVERSIFICATION, ECONOMIC ACTIVITIES, ECONOMIC DEVELOPMENT, EDUCATION LEVEL, ELECTRICITY, EMPLOYEE, EMPLOYMENT, EQUALIZATION, EXCLUSIONS, EXPENDITURE, EXPENDITURES, FACILITATION, FINANCIAL RESOURCE, FINANCIAL RESOURCES, FINANCIAL TRANSACTIONS, FISCAL AUTONOMY, FISCAL DECENTRALIZATION, FISCAL POLICY, GARBAGE COLLECTION, GENDER, GOVERNMENT BUDGETS, GOVERNMENT FINANCE, GOVERNMENT FUNDING, GOVERNMENT GRANTS, GOVERNMENT REFORM, GOVERNMENT REVENUE, GOVERNMENT REVENUES, GOVERNMENT SUPPORT, HEAD TAX, HEALTH SERVICES, HOUSEHOLDS, INCOME DISTRIBUTION, INCOME GROUP, INCOME GROUPS, INSURANCE, INTERGOVERNMENTAL TRANSFERS, INTERNATIONAL BANK, INTERNATIONAL DEVELOPMENT, LAND TAX, LEVIES, LEVY, LICENSES, LOCAL BUSINESS, LOCAL COUNCILS, LOCAL ECONOMY, LOCAL GOVERNMENT, LOCAL GOVERNMENT BUDGETS, LOCAL GOVERNMENT FINANCE, LOCAL GOVERNMENT REVENUES, LOCAL GOVERNMENT SERVICES, LOCAL GOVERNMENT TAX, LOCAL GOVERNMENT TAXATION, LOCAL GOVERNMENT TAXES, LOCAL GOVERNMENTS, LOCAL REVENUE, LOCAL TAXATION, LOCAL TAXES, LOSS OF REVENUE, MANDATES, MICRO-BUSINESS, MIDDLE EAST, MUNICIPALITIES, NATIONAL TAXES, NONPAYMENT, NORTH AFRICA, NUISANCE TAXES, OPERATING COSTS, OPERATIONAL COSTS, PARKING FEES, PROGRESSIVE TAXATION, PROGRESSIVE TAXES, PROPERTY TAX, PROPERTY TAXES, PUBLIC, PUBLIC EXPENDITURE, PUBLIC OWNERSHIP, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR MANAGEMENT, PUBLIC SERVICE, PUBLIC SERVICE DELIVERY, PUBLIC SERVICES, RECEIPTS, RENT PAYMENTS, RESIDENTIAL PROPERTY TAXES, RETURN, RETURNS, REVENUE COLLECTION, REVENUE SOURCES, ROADS, SAFETY NET, SAVINGS, SMALL BUSINESS, SMALL BUSINESSES, SMALL ENTERPRISES, SOCIAL BARRIERS, SOCIAL DEVELOPMENT, SOURCE OF FUNDS, START-UP, SUB-SAHARAN AFRICA, SUBSIDIARY, SUBSIDIZATION, TAX, TAX ADMINISTRATION, TAX ASSESSMENTS, TAX BASE, TAX BASES, TAX BURDEN, TAX COLLECTION, TAX COMPLIANCE, TAX LAW, TAX POLICY, TAX RATES, TAX REFORM, TAX REFORMS, TAX REGIME, TAX REGIMES, TAX REVENUE, TAX SYSTEM, TAX SYSTEMS, TAXPAYERS, TECHNICAL SUPPORT, TRANSPARENCY, TRUST FUNDS, TURNOVER, TURNOVER TAX, URBAN AREAS, URBAN DEVELOPMENT, URBANIZATION, USER FEES, VALUATION, VALUATIONS, VILLAGE, WASTE DISPOSAL, WATER SUPPLY,
Online Access:	http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis https://hdl.handle.net/10986/8816
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