Business Taxation

Mozambique - Study on the Impact of Taxes, Customs, Licenses and other Fees on the Investment Climate - Portuguese Version (September 2006)

This report forms part of a multi-country study FIAS has been undertaking in collaboration with the United Kingdom Department for International Development(DFID), to determine whether the tax policy and tax administration regimes in Africa are conducive to economic growth. A key focus is on the opportunities created by bringing informal firms into the tax net and appropriate tax policies for small enterprises.

Tanzania - Sector Study of the Effective Tax Burden (May 2006)

The purpose of the study series is to determine whether the tax policy and tax administration regimes are conducive to economic growth. A key focus is on the opportunities created by bringing informal firms into the tax net and appropriate tax policies for small enterprises.

South Africa - Sector Study of the Effective Tax Burden (April 2006)

The purpose of the study series is to determine whether the tax policy and tax administration regimes are conducive to economic growth. A key focus is on the opportunities created by bringing informal firms into the tax net and appropriate tax policies for small enterprises.

Rwanda - Sector Study of the Effective Tax Burden (January 2006)

The purpose of this study was to investigate whether these sectors are competitive domestically and internationally, as regards the impact of the tax regime. This study provides the government with information it seeks through use of marginal effective tax rate calculations carried out in each of the identified sectors, and through qualitative analysis about the appropriateness of the tax /incentive scheme undertaken by sector experts. It also offers cross-country analysis allowing the assessment of international competitiveness. A third component built into this study is a capacity building exercise, with the group of international consultants tasked to work closely with a Ministry of Finance and Rwanda Revenue Authority counterpart group to transfer the knowledge and methodology underlying such an analysis.

Zambia - Sectoral study of the effective tax burden (December 2004)

The purpose of the study is to determine whether the current tax/incentive scheme in each of the designated sectors is conducive to growth goals and whether these sectors are competitive domestically and internationally. This study provides the government with information it seeks through use of marginal effective tax rate calculations to be carried out in each of the identified sectors and through qualitative analysis about the appropriateness of the tax /incentive scheme done by sector experts. It also offers crosscountry analysis from which international competitiveness can be assessed. A third component built into this study is a capacity building exercise, with the group of international consultants tasked to work closely with a Ministry of Finance and Zambia Revenue Authority-identified counterpart group to transfer the knowledge and methodology underlying such an analysis.

Tax Incentives: Using Tax Incentives to Attract Foreign Direct Investment (January 2003)

The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments for foreign direct investment, often through tax incentives. This Note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: Can tax incentives attract foreign investment? And what are the costs of using them?