Tax expenditures and the tax side of the fiscal contract in Tanzania

Cyril Chimilila, Michael Marere and Oliver Morrissey

No wp-2025-116, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Despite improvements since the 1990s, domestic revenue mobilization remains a challenge in sub-Saharan Africa (SSA), and there is a recognized need to increase tax revenue as a share of GDP. Tanzania is no exception; although the tax/GDP ratio increased from 8% in the early 1990s to about 11% by 2020, it remains below the SSA average, and collection efficiency (the amount of potential revenue collected) is low.

Keywords: Tax expenditures; Fiscal policy; Tax revenue; Tanzania (search for similar items in EconPapers)
Date: 2025
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