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Performance of Vat System in Tanzania Since Enactment of The Vat Act in 2014

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Quantitative analysis reveals low taxpayer registration and revenue efficiency in Tanzania, indicating areas for improvement.

The VAT system in Tanzania reveals significant gaps with 4,575 eligible taxpayers unregistered as of January 2022.
Estimated revenue loss due to unregistered taxpayers is about TZS 23,350.09 billion, affecting national finances.
VAT contribution to GDP stands at 3.6%, below both expectations and the East African Community average of 4.4%.
Recommendations include raising VAT registration thresholds and auditing unregistered high-turnover taxpayers for better compliance.

Nguvava et al. (2024) studied this question.

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