Abstract:
Local taxes represent less than 6 per cent of total national tax revenues in
Tanzania. However, the large number of these taxes, together with their
unsatisfactory nature, means that their economic, political and social impacts are
considerably more significant than their revenue figure indicates. This paper
reviews the main characteristics of the existing local tax system. It discusses how
the present tax system emerged, and why it has been maintained for such a long
period in spite of all its weaknesses. Finally, it considers options for reform