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2007 Assessment

Tanzania: Integrity Indicators Scorecard

Tanzania: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	75
60	In practice, are tax laws enforced uniformly and without discrimination?	25
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	75
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	25

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: Tanzania Revenue Authority Act 2006 [ LINK ]

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments:

References: Odd-Helge Fjeldstad "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments:

References: Odd-Helge Fjeldstad "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Odd-Helge Fjeldstad, "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

Brian Cooksey Sept. 20, 2007 Dar es Salaam, Tanzania

Odd-Helge Fjeldstad Sept. 6, 2007 Bergen, Norway

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: Customs and Excise Department Tanzania Revenue Authority [ LINK ]

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments:

References: Odd-Helge Fjeldstad "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments:

References: Odd-Helge Fjeldstad "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: Odd-Helge Fjeldstad "Fighting Fiscal Corruption: Lessons from the Tanzania Revenue Authority" Public Administration and Development May 2003

Peer Review Comments: Customs and excise laws generally are applied uniformly because they are partly dictated by requirements of the East Africa Custom Union. An exception, however, is the government's use of other discretionary means to grant duty exemptions to its own workers and to sections of the business community. This practice has been found to encourage high levels of evasion.