Taxation in the Tanzanian Gold Sector: Overview of Impacts and Possible Solutions

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dc.contributor.authorMagai, Petro S.
dc.contributor.authorMárquez-Velázquez, Alejandro
dc.date.accessioned2016-09-26T19:50:28Z
dc.date.available2016-09-26T19:50:28Z
dc.date.issued2013
dc.descriptionFull text can be accessed at http://www.tandfonline.com/doi/abs/10.1080/0376835X.2013.797225en_US
dc.description.abstractThis paper analyses the factors that reduce the gold sector's contribution to the Tanzanian government's revenue. Tanzania is among Africa's largest gold exporters. Yet ordinary Tanzanians have seen little benefit from this. This is partly because the government has enacted tax laws that are, as we shall see, overly favourable to multinational mining companies, and partly because of the same companies' business practices. Critics argue that the government fails to capture a substantial amount of state revenue as a result of low royalty rates, unpaid corporate taxes and tax evasion by major gold mine operators. This paper argues that the Tanzanian government should try to increase its share of revenues by taxation based on revenues, increasing its auditing skills and its involvement in mining, as well as by increasing the transparency of contracts and limiting the discretionary power of policy-makers in negotiating contracts.en_US
dc.identifier.citationMagai, P.S. and Márquez-Velázquez, A., 2013. Taxation in the Tanzanian gold sector: Overview of impacts and possible solutions. Development Southern Africa, 30(2), pp.279-292.en_US
dc.identifier.doi10.1080/0376835X.2013.797225
dc.identifier.urihttp://hdl.handle.net/20.500.11810/4286
dc.language.isoenen_US
dc.publisherTaylor & Francisen_US
dc.subjectGolden_US
dc.subjectImpactsen_US
dc.subjectTaxationen_US
dc.subjectRevenueen_US
dc.subjectTanzaniaen_US
dc.titleTaxation in the Tanzanian Gold Sector: Overview of Impacts and Possible Solutionsen_US
dc.typeJournal Article, Peer Revieweden_US
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