Globally, governments depend on tax revenues to finance development programmes in education, heath, water, energy and infrastructure. In Tanzania, property tax is one of the potential tax base but with limited contribution to the total tax revenues. In particular, property tax in Tanzania is normally confined to buildings located in urban and semi-urban areas. During the process of decentralization and local government reforms, property tax was collected by local government authorities. Despite being closer to the property tax payers, local governments were facing several challenges including administrative constraints. For example, in the financial year 2015/2016, many of the local government authorities had attained below 30% compliance of the targets. In 2016, the responsibility of administering and collecting the property tax was centralized and assigned to the Tanzania Revenue Authority (TRA). Currently, TRA is strategizing on the best approach to manage the property tax particularly low cost mechanisms to increase compliance in collaboration with local government authorities. Local government authorities are more knowledgeable and closer to the property taxpayers in their administrative regions
Project leader: Mwanahamisi Kawega
Scientific mentors: Guillermo Cruces
No journal publications.
No working papers.
No policy briefs.
No final reports.
|The Effect of Mobile Phone Text Messages Reminder on Property Tax Compliance in Tanzania: An evidence from Randomized Control Trials||2020-09-27||217.79kB||0||0|
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