How to cite this publication:

Odd-Helge Fjeldstad (1995). Valued-added taxation in Tanzania? Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:5)

Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked about value-added taxation in developing countries, to consider how a V AT might be implemented in Tanzania, and to discuss possible obstacles and alternatives.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance