Publication Type: Other
Countries: Tanzania
Authors: SOAS-ACE
Publication date: June 2019
Keywords: Finance
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How to improve the EPZ/SEZ regulatory framework and re-align tax incentives to attract the right investments for Tanzania?

Research Questions

What are the corruption vulnerabilities in the existing EPZ/SEZ tax incentive schemes, and are they attracting the right investments in Tanzania? Key Findings

The governance of the EPZ/SEZ is made difficult by regulatory inconsistencies (both at national and EAC levels) and current tax incentives create several avenues for rentseeking, often attracting the wrong types of companies.

Implications Improving the governance of the EPZ/ SEZ schemes will mean addressing regulatory inconsistencies, closing procedural loopholes, re-aligning and differentiating incentives for companies, and changing the parameters for granting EPZ/SEZ licences.

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Citation
SOAS-ACE 2019. 'Governing tax incentives for productive investments in Tanzania'. SOAS Anti-Corruption Evidence (ACE) SOAS University of London. https://ace.soas.ac.uk/publication/governing-tax-incentives-for-productive-investments-in-tanzania/