| dc.contributor.author | Awadh, Mohamed | |
| dc.contributor.author | Ngowi, Nicholaus | |
| dc.contributor.author | Rwezaula, Anicet | |
| dc.date.accessioned | 2023-07-18T11:16:30Z | |
| dc.date.available | 2023-07-18T11:16:30Z | |
| dc.date.issued | 2023-06 | |
| dc.identifier.citation | Ngowi, N., Rwezaula, A,. & Awadhi, M. (2023). Determinants of Tax Productivity Performance in Tanzania: A Time Series Analysis. Rural Planning Journal, 25(1), 112-122 | en_US |
| dc.identifier.issn | 0856-3460 | |
| dc.identifier.uri | https://repository.irdp.ac.tz/handle/123456789/410 | |
| dc.description.abstract | The study was focused on assessing the determinants of tax productivity performance in
Tanzania adopting a time series analysis based on data spanning from the year 1996 to
2020. A time series using the multivariate regression model of the Ordinary Least Square
Method (OLSM) was employed to analyze the data. The findings of the study show that GDP
as a proxy of economic factors, the share of agriculture in GDP as a proxy of structural
factors and regulatory quality as a proxy of institutional factors have a positive significant
relationship with the dependent variable (i.e., total tax as a percent of GDP). On the other
hand, the industrial sector, trade volume (i.e., export and import), and control of corruption
were insignificant factors influencing the dependent variable (i.e., total tax as a percent of
GDP). As part of the policy implication, we recommend that there should be sustainable
initiatives to formalize the agricultural sector. Improve the industrial sector, trade volume
and institutional environment to widen the tax base and increase tax revenue to align with
the country’s economic development. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | IRDP | en_US |
| dc.subject | Tax Productivity performance, Tax to GDP ratio, Institutions, Time series analysis | en_US |
| dc.title | Determinants of Tax Productivity Performance in Tanzania: A Time Series Analysis | en_US |
| dc.type | Article | en_US |
