World Bank2012-06-222012-06-222005-12https://hdl.handle.net/10986/8816The 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-USCC BY 3.0 IGOACCESSIBILITYACCOUNTABILITYADMINISTRATIVE CAPACITYADMINISTRATIVE COSTSASSET OWNERSHIPAUCTIONBANK OFFICEBARRIERS TO INVESTMENTBUSINESS COMMUNITYBUSINESS LICENSESBUSINESS OWNERBUSINESS OWNERSBUSINESS TAXBUSINESS TAXESCAPACITY BUILDINGCCCONSOLIDATIONCORRUPTIONCOST OF COLLECTIONCOSTS OF COLLECTIONCREDITSDECENTRALIZATIONDEVELOPING COUNTRIESDIVERSIFICATIONECONOMIC ACTIVITIESECONOMIC DEVELOPMENTEDUCATION LEVELELECTRICITYEMPLOYEEEMPLOYMENTEQUALIZATIONEXCLUSIONSEXPENDITUREEXPENDITURESFACILITATIONFINANCIAL RESOURCEFINANCIAL RESOURCESFINANCIAL TRANSACTIONSFISCAL AUTONOMYFISCAL DECENTRALIZATIONFISCAL POLICYGARBAGE COLLECTIONGENDERGOVERNMENT BUDGETSGOVERNMENT FINANCEGOVERNMENT FUNDINGGOVERNMENT GRANTSGOVERNMENT REFORMGOVERNMENT REVENUEGOVERNMENT REVENUESGOVERNMENT SUPPORTHEAD TAXHEALTH SERVICESHOUSEHOLDSINCOME DISTRIBUTIONINCOME GROUPINCOME GROUPSINSURANCEINTERGOVERNMENTAL TRANSFERSINTERNATIONAL BANKINTERNATIONAL DEVELOPMENTLAND TAXLEVIESLEVYLICENSESLOCAL BUSINESSLOCAL COUNCILSLOCAL ECONOMYLOCAL GOVERNMENTLOCAL GOVERNMENT BUDGETSLOCAL GOVERNMENT FINANCELOCAL GOVERNMENT REVENUESLOCAL GOVERNMENT SERVICESLOCAL GOVERNMENT TAXLOCAL GOVERNMENT TAXATIONLOCAL GOVERNMENT TAXESLOCAL GOVERNMENTSLOCAL REVENUELOCAL TAXATIONLOCAL TAXESLOSS OF REVENUEMANDATESMICRO-BUSINESSMIDDLE EASTMUNICIPALITIESNATIONAL TAXESNONPAYMENTNORTH AFRICANUISANCE TAXESOPERATING COSTSOPERATIONAL COSTSPARKING FEESPROGRESSIVE TAXATIONPROGRESSIVE TAXESPROPERTY TAXPROPERTY TAXESPUBLICPUBLIC EXPENDITUREPUBLIC OWNERSHIPPUBLIC RESOURCESPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESRECEIPTSRENT PAYMENTSRESIDENTIAL PROPERTY TAXESRETURNRETURNSREVENUE COLLECTIONREVENUE SOURCESROADSSAFETY NETSAVINGSSMALL BUSINESSSMALL BUSINESSESSMALL ENTERPRISESSOCIAL BARRIERSSOCIAL DEVELOPMENTSOURCE OF FUNDSSTART-UPSUB-SAHARAN AFRICASUBSIDIARYSUBSIDIZATIONTAXTAX ADMINISTRATIONTAX ASSESSMENTSTAX BASETAX BASESTAX BURDENTAX COLLECTIONTAX COMPLIANCETAX LAWTAX POLICYTAX RATESTAX REFORMTAX REFORMSTAX REGIMETAX REGIMESTAX REVENUETAX SYSTEMTAX SYSTEMSTAXPAYERSTECHNICAL SUPPORTTRANSPARENCYTRUST FUNDSTURNOVERTURNOVER TAXURBAN AREASURBAN DEVELOPMENTURBANIZATIONUSER FEESVALUATIONVALUATIONSVILLAGEWASTE DISPOSALWATER SUPPLYWorld Bank10.1596/8816