An analysis of tax effort and tax potential of local governments in Tanzania, fiscal year 2011/12

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dc.contributor.authorLabule, Beda
dc.date.accessioned2019-10-31T12:32:57Z
dc.date.accessioned2020-01-07T15:55:35Z
dc.date.available2019-10-31T12:32:57Z
dc.date.available2020-01-07T15:55:35Z
dc.date.issued2013
dc.descriptionAvailable in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ9622.5.L32)en_US
dc.description.abstractThis 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.en_US
dc.identifier.citationLabule, B (2013) An analysis of tax effort and tax potential of local governments in Tanzania, fiscal year 2011/12.Master dissertation, University of Dar es Salaam, Dar es Salaam.en_US
dc.identifier.urihttp://localhost:8080/xmlui/handle/123456789/2703
dc.language.isoenen_US
dc.publisherUniversity of Dar es Salaamen_US
dc.subjectTaxationen_US
dc.subjectRevenueen_US
dc.subjectTax collectionen_US
dc.subjectLocal governmenten_US
dc.subjectTanzaniaen_US
dc.titleAn analysis of tax effort and tax potential of local governments in Tanzania, fiscal year 2011/12en_US
dc.typeThesisen_US

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