The contribution of tax exemptions to employment growth in Tanzania

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University of Dar es Salaam
This study aimed at assessing the contribution of tax exemptions to employment growth using selected local and foreign investors as selected case. Specifically, the study aimed at examining the existing tax exemptions and their relevant to the investors, examines the impact of tax exemptions on the jobs and business creations and also to evaluate the main challenge in implementation of tax exemptions in employments growth. Correlation analysis and simple linear regression model were used to analyse the relationship and impact of tax exemptions on employment growth in Tanzania. The findings of the study revealed that there is a positive linear relationship between tax exemptions and number of jobs created, however the relationship was not statistically significant at 5% level. The findings of the study also revealed that most of the local business investors are not aware of the existing tax exemptions compared to foreign investors. In addition, it was found that most of the business operators complain that there is bureaucracy in effective implementation of this tax exemptions’. The study recommends that the government should ensure that they provide full information and knowledge on tax exemptions’. Future research should focus on local business investors in order to understand the contribution of local investment in economic growth in form of job creations, transfer of technology and skills, wealth creation as well as increase in production and exports.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ2337.T34N3754)
Tax exemption, Employment, Tanzania
Nditolo, C.A.(2015) The contribution of tax exemptions to employment growth in Tanzania, Master dissertation, University of Dar es Salaam, Dar es Salaam