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Taxation is one of the oldest functions of the Tanzanian government in running her affairs. By definition, a tax is a compulsory contribution from a person to the state to defray the expenses incurred in the common interest of all without any reference to the special benefits conferred. It is a compulsory contribution or payment for the support of governmental or other public purposes. ==Brief History of Taxation in Tanzania== Tanzania adopted and periodically reformed the colonial tax systems starting with the poll tax which was introduced by the British in the early 20th century. Reforms that were done post-colonial era include introduction of sales tax in 1969, enacting of new income tax legislation in 1973, amendment of the existing tax legislation to revise the tax bases and rates, abolition of some excise duty in 1979 and export duty in 1985/86, re-introduction of previously abolished excise duty in 1989. In recognition of the continued poor functioning of the tax system and the need to look at the tax system as a whole, the Government appointed a Tax Commission in October 1989. The Commission's primary task was to study and review the central and local government tax system and its administration, and make recommendations to the government. Specifically, it was to recommend changes to the existing tax system to widen the tax base, enhance revenue collections, and promote greater efficiency of production in the economy. The Commission's report was presented to the Government in December 1991.〔United Republic of Tanzania (URT). 1991. ''Report of the Presidential Commission of enquiry into public revenues, taxation and expenditure.'' Dar es Salaam〕 The commission recommended, among other things, broadening of tax bases by taxing fringe benefits and improve compliance by more effective enforcement, reduction of individuals' and companies' income tax rates and apply the rates on broader bases, making adjustments for the effects of inflation, replace a multiple-rate structure of sales and excise taxes by a value-added-tax (VAT) and a limited number of excises on traditional excisable goods and luxury items, simplifying the customs duties by reducing the number of rates, and reducing exemptions from both customs and sales taxes.〔Odd-Helge Fjeldstad. ''Taxation and Tax Reforms in Tanzania: A Survey.'' WP 1995. Michelsen Institute. Development Studies and Human Rights. Bergen Norway〕 This "low-rate, broad-base" strategy was considered to be more consistent in practice with both efficient resource allocation and equity than the "high-rate, narrow-base" pattern that had dominated the Tanzanian tax system in the past.〔World Bank. 1992. ''Tanzania. An agenda for tax reform''. Public Economics Division. Washington D.C.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Tanzania」の詳細全文を読む スポンサード リンク
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