Policy Forum’s Tax Justice Working Group 2022/23 Pre-Budget Position Statement

Tanzania Tax Justice Working Group (2022/23) Pre-Budget Position Statement addresses key challenges and opportunities in domestic revenue mobilization in Tanzania, essential for achieving Sustainable Development Goals (SDGs) and reducing donor dependency. The statement acknowledges government initiatives, such as tax system digitalization, while highlighting issues such as a narrow tax base, high taxation on workers, and revenue mismanagement. It proposes expanding the tax base, improving the use of Electronic Fiscal Devices (EFDs), and increasing transparency in the extractive sector. The document also emphasizes enhancing voluntary tax compliance, revisiting harmful Double Taxation Agreements (DTAs), and reviewing the mobile money levy and casino taxes to create a more equitable and efficient tax system.