IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/2311.html
   My bibliography  Save this paper

Mining Sector Taxation in Tanzania

Author

Listed:
  • Muganyizi, Tonedeus K.

Abstract

Tanzania introduced its first mining policy in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's contribution to GDP grow from 1.5 per cent in 1996 to 10 per cent in 2025. While Tanzania has indeed seen a boom in investment in the sector, with six large gold mines being commissioned since the early 1990s, the government has failed to reap the benefits due to generous tax incentives provided under earlier mining acts. A new mining policy introduced in 2009 revised some of those incentives, however, many of the most lucrative mines are still working on contracts agreed before the revisions, which the government feels obliged to honour. This paper will trace the history of the various mining tax frameworks, look in detail at some of the factors affecting them and conclude with some suggestions as to the next steps forward.

Suggested Citation

  • Muganyizi, Tonedeus K., 2012. "Mining Sector Taxation in Tanzania," Working Papers 2311, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:2311
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/2311
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Finance; Industrial Development;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:2311. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.