Effects of the tax system in Tanzania on investments and growth

The objective of this study is to assess the impacts of the tax regime (instruments, rates, administration and coverage) on the growth of firms within five key sectors (agriculture, tourism, mining, financial sector, and manufacturing) and small businesses, in Tanzania. The study combines quantitative and qualitative methods in order to assessing the impacts that the administrative practices of Tanzania Revenue Authority (TRA) has on private enterprises. The impacts of the local government tax systems on the formalization of small- and micro enterprises are also examined. The study is co-managed by Foreign Investment Advisory Service (FIAS), a unit within the International Finance Corporation (IFC), and the UK's Department for International Development (DFID).