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Institutional Barriers to Small-scale Business Development: A Need for Flexibility in Tanzanian Tax and Regulatory Systems

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  • Estomih J. Nkya

    (Development Policy at Mzumbe University, Morogoro, Tanzania)

Abstract

An enabling institutional framework for entrepreneurship should reduce transaction costs and create incentives for innovations and long-term business perspectives. In Tanzania, a mismatch is observed between economic policy reforms and restructuring of the institutional framework. The transition from state-centred to market-led development, if not properly managed, provides disincentives. This is particularly true with most of the small-scale entre preneurs. The mismatch between the slowly changing institutional framework and the fast moving economic policy reforms constrains entrepreneurial endeavour and also raises transaction costs. Based on in-depth interviews with fifteen entrepreneurs, a number of prohibitive taxes and regulations had been identified. Main policy recommendations made are a 'one-stop' regis tration system to be established, the taxing system is streamlined, and that net working and resources pooling are facilitated.

Suggested Citation

  • Estomih J. Nkya, 2003. "Institutional Barriers to Small-scale Business Development: A Need for Flexibility in Tanzanian Tax and Regulatory Systems," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 12(1), pages 43-73, March.
    • Handle: RePEc:sae:jouent:v:12:y:2003:i:1:p:43-73
    DOI: 10.1177/097135570301200103
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    Cited by:

    1. Roxas, Banjo & Chadee, Doren, 2013. "Effects of formal institutions on the performance of the tourism sector in the Philippines: The mediating role of entrepreneurial orientation," Tourism Management, Elsevier, vol. 37(C), pages 1-12.

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