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

World Bank

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

dc.contributor.author	World Bank
dc.date.accessioned	2012-06-22T18:15:46Z
dc.date.available	2012-06-22T18:15:46Z
dc.date.issued	2005-12
dc.description.abstract	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.	en
dc.identifier	http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis
dc.identifier.uri	http://hdl.handle.net/10986/8816
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	ACCESSIBILITY
dc.subject	ACCOUNTABILITY
dc.subject	ADMINISTRATIVE CAPACITY
dc.subject	ADMINISTRATIVE COSTS
dc.subject	ASSET OWNERSHIP
dc.subject	AUCTION
dc.subject	BANK OFFICE
dc.subject	BARRIERS TO INVESTMENT
dc.subject	BUSINESS COMMUNITY
dc.subject	BUSINESS LICENSES
dc.subject	BUSINESS OWNER
dc.subject	BUSINESS OWNERS
dc.subject	BUSINESS TAX
dc.subject	BUSINESS TAXES
dc.subject	CAPACITY BUILDING
dc.subject	CC
dc.subject	CONSOLIDATION
dc.subject	CORRUPTION
dc.subject	COST OF COLLECTION
dc.subject	COSTS OF COLLECTION
dc.subject	CREDITS
dc.subject	DECENTRALIZATION
dc.subject	DEVELOPING COUNTRIES
dc.subject	DIVERSIFICATION
dc.subject	ECONOMIC ACTIVITIES
dc.subject	ECONOMIC DEVELOPMENT
dc.subject	EDUCATION LEVEL
dc.subject	ELECTRICITY
dc.subject	EMPLOYEE
dc.subject	EMPLOYMENT
dc.subject	EQUALIZATION
dc.subject	EXCLUSIONS
dc.subject	EXPENDITURE
dc.subject	EXPENDITURES
dc.subject	FACILITATION
dc.subject	FINANCIAL RESOURCE
dc.subject	FINANCIAL RESOURCES
dc.subject	FINANCIAL TRANSACTIONS
dc.subject	FISCAL AUTONOMY
dc.subject	FISCAL DECENTRALIZATION
dc.subject	FISCAL POLICY
dc.subject	GARBAGE COLLECTION
dc.subject	GENDER
dc.subject	GOVERNMENT BUDGETS
dc.subject	GOVERNMENT FINANCE
dc.subject	GOVERNMENT FUNDING
dc.subject	GOVERNMENT GRANTS
dc.subject	GOVERNMENT REFORM
dc.subject	GOVERNMENT REVENUE
dc.subject	GOVERNMENT REVENUES
dc.subject	GOVERNMENT SUPPORT
dc.subject	HEAD TAX
dc.subject	HEALTH SERVICES
dc.subject	HOUSEHOLDS
dc.subject	INCOME DISTRIBUTION
dc.subject	INCOME GROUP
dc.subject	INCOME GROUPS
dc.subject	INSURANCE
dc.subject	INTERGOVERNMENTAL TRANSFERS
dc.subject	INTERNATIONAL BANK
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	LAND TAX
dc.subject	LEVIES
dc.subject	LEVY
dc.subject	LICENSES
dc.subject	LOCAL BUSINESS
dc.subject	LOCAL COUNCILS
dc.subject	LOCAL ECONOMY
dc.subject	LOCAL GOVERNMENT
dc.subject	LOCAL GOVERNMENT BUDGETS
dc.subject	LOCAL GOVERNMENT FINANCE
dc.subject	LOCAL GOVERNMENT REVENUES
dc.subject	LOCAL GOVERNMENT SERVICES
dc.subject	LOCAL GOVERNMENT TAX
dc.subject	LOCAL GOVERNMENT TAXATION
dc.subject	LOCAL GOVERNMENT TAXES
dc.subject	LOCAL GOVERNMENTS
dc.subject	LOCAL REVENUE
dc.subject	LOCAL TAXATION
dc.subject	LOCAL TAXES
dc.subject	LOSS OF REVENUE
dc.subject	MANDATES
dc.subject	MICRO-BUSINESS
dc.subject	MIDDLE EAST
dc.subject	MUNICIPALITIES
dc.subject	NATIONAL TAXES
dc.subject	NONPAYMENT
dc.subject	NORTH AFRICA
dc.subject	NUISANCE TAXES
dc.subject	OPERATING COSTS
dc.subject	OPERATIONAL COSTS
dc.subject	PARKING FEES
dc.subject	PROGRESSIVE TAXATION
dc.subject	PROGRESSIVE TAXES
dc.subject	PROPERTY TAX
dc.subject	PROPERTY TAXES
dc.subject	PUBLIC
dc.subject	PUBLIC EXPENDITURE
dc.subject	PUBLIC OWNERSHIP
dc.subject	PUBLIC RESOURCES
dc.subject	PUBLIC SECTOR
dc.subject	PUBLIC SECTOR MANAGEMENT
dc.subject	PUBLIC SERVICE
dc.subject	PUBLIC SERVICE DELIVERY
dc.subject	PUBLIC SERVICES
dc.subject	RECEIPTS
dc.subject	RENT PAYMENTS
dc.subject	RESIDENTIAL PROPERTY TAXES
dc.subject	RETURN
dc.subject	RETURNS
dc.subject	REVENUE COLLECTION
dc.subject	REVENUE SOURCES
dc.subject	ROADS
dc.subject	SAFETY NET
dc.subject	SAVINGS
dc.subject	SMALL BUSINESS
dc.subject	SMALL BUSINESSES
dc.subject	SMALL ENTERPRISES
dc.subject	SOCIAL BARRIERS
dc.subject	SOCIAL DEVELOPMENT
dc.subject	SOURCE OF FUNDS
dc.subject	START-UP
dc.subject	SUB-SAHARAN AFRICA
dc.subject	SUBSIDIARY
dc.subject	SUBSIDIZATION
dc.subject	TAX
dc.subject	TAX ADMINISTRATION
dc.subject	TAX ASSESSMENTS
dc.subject	TAX BASE
dc.subject	TAX BASES
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX COMPLIANCE
dc.subject	TAX LAW
dc.subject	TAX POLICY
dc.subject	TAX RATES
dc.subject	TAX REFORM
dc.subject	TAX REFORMS
dc.subject	TAX REGIME
dc.subject	TAX REGIMES
dc.subject	TAX REVENUE
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXPAYERS
dc.subject	TECHNICAL SUPPORT
dc.subject	TRANSPARENCY
dc.subject	TRUST FUNDS
dc.subject	TURNOVER
dc.subject	TURNOVER TAX
dc.subject	URBAN AREAS
dc.subject	URBAN DEVELOPMENT
dc.subject	URBANIZATION
dc.subject	USER FEES
dc.subject	VALUATION
dc.subject	VALUATIONS
dc.subject	VILLAGE
dc.subject	WASTE DISPOSAL
dc.subject	WATER SUPPLY
dc.title	Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work	en
dspace.entity.type	Publication
okr.doctype	Economic & Sector Work :: Social Analysis
okr.doctype	Economic & Sector Work
okr.docurl	http://documents.worldbank.org/curated/en/2005/12/9245530/local-government-taxation-reform-tanzania-poverty-social-impact-analysis
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.identifier.externaldocumentum	000333038_20080327070121
okr.identifier.internaldocumentum	9245530
okr.identifier.report	34900
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/03/27/000333038_20080327070121/Rendered/PDF/349000SR0REPLA1ia0Local0Tax0PSIA1wb.pdf	en
okr.region.administrative	Africa
okr.region.country	Tanzania
okr.region.geographical	East Africa
okr.region.geographical	Sub-Saharan Africa
okr.sector	Health and other social services :: Other social services
okr.topic	Taxation and Subsidies
okr.topic	Finance and Financial Sector Development :: Access to Finance
okr.topic	Banks and Banking Reform
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Public Sector Economics and Finance
okr.topic	Macroeconomics and Economic Growth
okr.topic	Public Sector Development
okr.volume	1 of 1