Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work

The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004. The main elements of the reform were the aboli...

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Main Author:	World Bank
Format:	Social Analysis
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ACCESSIBILITY ACCOUNTABILITY ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ASSET OWNERSHIP AUCTION BANK OFFICE BARRIERS TO INVESTMENT BUSINESS COMMUNITY BUSINESS LICENSES BUSINESS OWNER BUSINESS OWNERS BUSINESS TAX BUSINESS TAXES CAPACITY BUILDING CC CONSOLIDATION CORRUPTION COST OF COLLECTION COSTS OF COLLECTION CREDITS DECENTRALIZATION DEVELOPING COUNTRIES DIVERSIFICATION ECONOMIC ACTIVITIES ECONOMIC DEVELOPMENT EDUCATION LEVEL ELECTRICITY EMPLOYEE EMPLOYMENT EQUALIZATION EXCLUSIONS EXPENDITURE EXPENDITURES FACILITATION FINANCIAL RESOURCE FINANCIAL RESOURCES FINANCIAL TRANSACTIONS FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL POLICY GARBAGE COLLECTION GENDER GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FUNDING GOVERNMENT GRANTS GOVERNMENT REFORM GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SUPPORT HEAD TAX HEALTH SERVICES HOUSEHOLDS INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INSURANCE INTERGOVERNMENTAL TRANSFERS INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT LAND TAX LEVIES LEVY LICENSES LOCAL BUSINESS LOCAL COUNCILS LOCAL ECONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENT SERVICES LOCAL GOVERNMENT TAX LOCAL GOVERNMENT TAXATION LOCAL GOVERNMENT TAXES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAXATION LOCAL TAXES LOSS OF REVENUE MANDATES MICRO-BUSINESS MIDDLE EAST MUNICIPALITIES NATIONAL TAXES NONPAYMENT NORTH AFRICA NUISANCE TAXES OPERATING COSTS OPERATIONAL COSTS PARKING FEES PROGRESSIVE TAXATION PROGRESSIVE TAXES PROPERTY TAX PROPERTY TAXES PUBLIC PUBLIC EXPENDITURE PUBLIC OWNERSHIP PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES RECEIPTS RENT PAYMENTS RESIDENTIAL PROPERTY TAXES RETURN RETURNS REVENUE COLLECTION REVENUE SOURCES ROADS SAFETY NET SAVINGS SMALL BUSINESS SMALL BUSINESSES SMALL ENTERPRISES SOCIAL BARRIERS SOCIAL DEVELOPMENT SOURCE OF FUNDS START-UP SUB-SAHARAN AFRICA SUBSIDIARY SUBSIDIZATION TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COMPLIANCE TAX LAW TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXPAYERS TECHNICAL SUPPORT TRANSPARENCY TRUST FUNDS TURNOVER TURNOVER TAX URBAN AREAS URBAN DEVELOPMENT URBANIZATION USER FEES VALUATION VALUATIONS VILLAGE WASTE DISPOSAL WATER SUPPLY
Online Access:	http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis http://hdl.handle.net/10986/8816

id	okr-10986-8816
recordtype	oai_dc
spelling	okr-10986-88162021-04-23T14:02:40Z Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work World Bank ACCESSIBILITY ACCOUNTABILITY ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ASSET OWNERSHIP AUCTION BANK OFFICE BARRIERS TO INVESTMENT BUSINESS COMMUNITY BUSINESS LICENSES BUSINESS OWNER BUSINESS OWNERS BUSINESS TAX BUSINESS TAXES CAPACITY BUILDING CC CONSOLIDATION CORRUPTION COST OF COLLECTION COSTS OF COLLECTION CREDITS DECENTRALIZATION DEVELOPING COUNTRIES DIVERSIFICATION ECONOMIC ACTIVITIES ECONOMIC DEVELOPMENT EDUCATION LEVEL ELECTRICITY EMPLOYEE EMPLOYMENT EQUALIZATION EXCLUSIONS EXPENDITURE EXPENDITURES FACILITATION FINANCIAL RESOURCE FINANCIAL RESOURCES FINANCIAL TRANSACTIONS FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL POLICY GARBAGE COLLECTION GENDER GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FUNDING GOVERNMENT GRANTS GOVERNMENT REFORM GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SUPPORT HEAD TAX HEALTH SERVICES HOUSEHOLDS INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INSURANCE INTERGOVERNMENTAL TRANSFERS INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT LAND TAX LEVIES LEVY LICENSES LOCAL BUSINESS LOCAL COUNCILS LOCAL ECONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENT SERVICES LOCAL GOVERNMENT TAX LOCAL GOVERNMENT TAXATION LOCAL GOVERNMENT TAXES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAXATION LOCAL TAXES LOSS OF REVENUE MANDATES MICRO-BUSINESS MIDDLE EAST MUNICIPALITIES NATIONAL TAXES NONPAYMENT NORTH AFRICA NUISANCE TAXES OPERATING COSTS OPERATIONAL COSTS PARKING FEES PROGRESSIVE TAXATION PROGRESSIVE TAXES PROPERTY TAX PROPERTY TAXES PUBLIC PUBLIC EXPENDITURE PUBLIC OWNERSHIP PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES RECEIPTS RENT PAYMENTS RESIDENTIAL PROPERTY TAXES RETURN RETURNS REVENUE COLLECTION REVENUE SOURCES ROADS SAFETY NET SAVINGS SMALL BUSINESS SMALL BUSINESSES SMALL ENTERPRISES SOCIAL BARRIERS SOCIAL DEVELOPMENT SOURCE OF FUNDS START-UP SUB-SAHARAN AFRICA SUBSIDIARY SUBSIDIZATION TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COMPLIANCE TAX LAW TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXPAYERS TECHNICAL SUPPORT TRANSPARENCY TRUST FUNDS TURNOVER TURNOVER TAX URBAN AREAS URBAN DEVELOPMENT URBANIZATION USER FEES VALUATION VALUATIONS VILLAGE WASTE DISPOSAL WATER SUPPLY The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004. The main elements of the reform were the abolition of the flat rate development levy in 2003 along with nuisance taxes, and the abolition of business license fees for enterprises below a certain size and capping of those fees for larger enterprises in 2004. This PSIA had two principal aims: (a) to assess the distribution of the tax burden across different social and income groups and small businesses before and after the reforms; and (b) to inform other initiatives directed at fiscal policy reform in the context of Tanzania's decentralization. 2012-06-22T18:15:46Z 2012-06-22T18:15:46Z 2005-12 http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis http://hdl.handle.net/10986/8816 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Social Analysis Economic & Sector Work Africa East Africa Sub-Saharan Africa Tanzania
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCESSIBILITY ACCOUNTABILITY ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ASSET OWNERSHIP AUCTION BANK OFFICE BARRIERS TO INVESTMENT BUSINESS COMMUNITY BUSINESS LICENSES BUSINESS OWNER BUSINESS OWNERS BUSINESS TAX BUSINESS TAXES CAPACITY BUILDING CC CONSOLIDATION CORRUPTION COST OF COLLECTION COSTS OF COLLECTION CREDITS DECENTRALIZATION DEVELOPING COUNTRIES DIVERSIFICATION ECONOMIC ACTIVITIES ECONOMIC DEVELOPMENT EDUCATION LEVEL ELECTRICITY EMPLOYEE EMPLOYMENT EQUALIZATION EXCLUSIONS EXPENDITURE EXPENDITURES FACILITATION FINANCIAL RESOURCE FINANCIAL RESOURCES FINANCIAL TRANSACTIONS FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL POLICY GARBAGE COLLECTION GENDER GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FUNDING GOVERNMENT GRANTS GOVERNMENT REFORM GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SUPPORT HEAD TAX HEALTH SERVICES HOUSEHOLDS INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INSURANCE INTERGOVERNMENTAL TRANSFERS INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT LAND TAX LEVIES LEVY LICENSES LOCAL BUSINESS LOCAL COUNCILS LOCAL ECONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENT SERVICES LOCAL GOVERNMENT TAX LOCAL GOVERNMENT TAXATION LOCAL GOVERNMENT TAXES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAXATION LOCAL TAXES LOSS OF REVENUE MANDATES MICRO-BUSINESS MIDDLE EAST MUNICIPALITIES NATIONAL TAXES NONPAYMENT NORTH AFRICA NUISANCE TAXES OPERATING COSTS OPERATIONAL COSTS PARKING FEES PROGRESSIVE TAXATION PROGRESSIVE TAXES PROPERTY TAX PROPERTY TAXES PUBLIC PUBLIC EXPENDITURE PUBLIC OWNERSHIP PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES RECEIPTS RENT PAYMENTS RESIDENTIAL PROPERTY TAXES RETURN RETURNS REVENUE COLLECTION REVENUE SOURCES ROADS SAFETY NET SAVINGS SMALL BUSINESS SMALL BUSINESSES SMALL ENTERPRISES SOCIAL BARRIERS SOCIAL DEVELOPMENT SOURCE OF FUNDS START-UP SUB-SAHARAN AFRICA SUBSIDIARY SUBSIDIZATION TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COMPLIANCE TAX LAW TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXPAYERS TECHNICAL SUPPORT TRANSPARENCY TRUST FUNDS TURNOVER TURNOVER TAX URBAN AREAS URBAN DEVELOPMENT URBANIZATION USER FEES VALUATION VALUATIONS VILLAGE WASTE DISPOSAL WATER SUPPLY
spellingShingle	ACCESSIBILITY ACCOUNTABILITY ADMINISTRATIVE CAPACITY ADMINISTRATIVE COSTS ASSET OWNERSHIP AUCTION BANK OFFICE BARRIERS TO INVESTMENT BUSINESS COMMUNITY BUSINESS LICENSES BUSINESS OWNER BUSINESS OWNERS BUSINESS TAX BUSINESS TAXES CAPACITY BUILDING CC CONSOLIDATION CORRUPTION COST OF COLLECTION COSTS OF COLLECTION CREDITS DECENTRALIZATION DEVELOPING COUNTRIES DIVERSIFICATION ECONOMIC ACTIVITIES ECONOMIC DEVELOPMENT EDUCATION LEVEL ELECTRICITY EMPLOYEE EMPLOYMENT EQUALIZATION EXCLUSIONS EXPENDITURE EXPENDITURES FACILITATION FINANCIAL RESOURCE FINANCIAL RESOURCES FINANCIAL TRANSACTIONS FISCAL AUTONOMY FISCAL DECENTRALIZATION FISCAL POLICY GARBAGE COLLECTION GENDER GOVERNMENT BUDGETS GOVERNMENT FINANCE GOVERNMENT FUNDING GOVERNMENT GRANTS GOVERNMENT REFORM GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SUPPORT HEAD TAX HEALTH SERVICES HOUSEHOLDS INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INSURANCE INTERGOVERNMENTAL TRANSFERS INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT LAND TAX LEVIES LEVY LICENSES LOCAL BUSINESS LOCAL COUNCILS LOCAL ECONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENT SERVICES LOCAL GOVERNMENT TAX LOCAL GOVERNMENT TAXATION LOCAL GOVERNMENT TAXES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAXATION LOCAL TAXES LOSS OF REVENUE MANDATES MICRO-BUSINESS MIDDLE EAST MUNICIPALITIES NATIONAL TAXES NONPAYMENT NORTH AFRICA NUISANCE TAXES OPERATING COSTS OPERATIONAL COSTS PARKING FEES PROGRESSIVE TAXATION PROGRESSIVE TAXES PROPERTY TAX PROPERTY TAXES PUBLIC PUBLIC EXPENDITURE PUBLIC OWNERSHIP PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES RECEIPTS RENT PAYMENTS RESIDENTIAL PROPERTY TAXES RETURN RETURNS REVENUE COLLECTION REVENUE SOURCES ROADS SAFETY NET SAVINGS SMALL BUSINESS SMALL BUSINESSES SMALL ENTERPRISES SOCIAL BARRIERS SOCIAL DEVELOPMENT SOURCE OF FUNDS START-UP SUB-SAHARAN AFRICA SUBSIDIARY SUBSIDIZATION TAX TAX ADMINISTRATION TAX ASSESSMENTS TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COMPLIANCE TAX LAW TAX POLICY TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX REVENUE TAX SYSTEM TAX SYSTEMS TAXPAYERS TECHNICAL SUPPORT TRANSPARENCY TRUST FUNDS TURNOVER TURNOVER TAX URBAN AREAS URBAN DEVELOPMENT URBANIZATION USER FEES VALUATION VALUATIONS VILLAGE WASTE DISPOSAL WATER SUPPLY World Bank Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
geographic_facet	Africa East Africa Sub-Saharan Africa Tanzania
description	The 2005 Tanzania poverty and social impact analysis (PSIA) on local government tax reform was designed to examine the intended and unintended consequences on poverty reduction and growth in Tanzania of the tax reforms implemented in June 2003 and 2004. The main elements of the reform were the abolition of the flat rate development levy in 2003 along with nuisance taxes, and the abolition of business license fees for enterprises below a certain size and capping of those fees for larger enterprises in 2004. This PSIA had two principal aims: (a) to assess the distribution of the tax burden across different social and income groups and small businesses before and after the reforms; and (b) to inform other initiatives directed at fiscal policy reform in the context of Tanzania's decentralization.
format	Economic & Sector Work :: Social Analysis
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
title_short	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
title_full	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
title_fullStr	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
title_full_unstemmed	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work
title_sort	local government taxation reform in tanzania : a poverty and social impact analysis (psia), report on economic and sector work
publisher	Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis http://hdl.handle.net/10986/8816
_version_	1764405717162262528

Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work

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