A recent study of the tax systems in Mozambique, Tanzania and Zambia, finds that local taxation is
still a major constraint on the commercialization of smallholder agriculture and formalization of the
small and micro enterprises (ibid). Specifically, multiple taxes (including fees and charges) make it
difficult to enter new businesses and markets. Levies are perceived as exorbitant, often charged upfront
irrespective of the size and type of business