Browsing by Author "Labule, Beda"

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    An analysis of tax effort and tax potential of local governments in Tanzania, fiscal year 2011/12
    (University of Dar es Salaam, 2013) Labule, Beda
    This study examines tax effort and tax potential of local governments in Tanzania for fiscal year 2011/12 by using average tax system which analyses the ability of local authorities to raise revenues through major taxes given the existing tax bases. The empirical results shows that the overall tax effort was low in all regions in Mainland Tanzania for taxes such as property tax, land rent and produce cess while there is high tax effort on average of one in collecting service levy in all regions and also more than half of regions have managed to utilize the existing tax base for hotel levy. Therefore the government may consider strengthening decentralization by devolution (D-by-D) as an option to empower local governments in collecting taxes and in addition the government may opt for transference of other taxes to local authorities so as to widen its tax bases.