Bridging the gap: Unveiling the potential of Tanzania's SMEs through VAT insights

UNU-WIDER Research Fellow Amina Ebrahim speaks at the Chr. Michelsen Institute (CMI) in Bergen, Norway. She presents the findings of a forthcoming WIDER Working Paper to the research staff. Her findings support opportunities for expanding knowledge on tax and development policies in Tanzania and are made possible by a recent expansion of access to administrative data from the revenue authority. 

Bridging the gap: Unveiling the potential of Tanzania’s SMEs through VAT insights

The forthcoming working paper analyses tax administrative data from Tanzania from 2014 to 2022 for small and medium-size taxpayers which shows strategic reporting behaviour of firms to avoid audits and a large tax gap.