坦桑尼亚团结税

IF 1.4 3区社会学 Q1 AREA STUDIES

Review of African Political Economy Pub Date : 2022-10-02 DOI:10.1080/03056244.2022.2138308

Francis Nyonzo

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引用次数: 0

摘要

金融服务对发展至关重要。发展中国家的大多数人无法获得金融服务。移动电话上的金融服务的可用性使以前无法获得这些服务的人也可以获得这些服务。经济学家建议改善基础设施和税收制度，以使更多人从移动金融服务中受益。然而，与经济学家的建议相反，坦桑尼亚政府在2021年开始对移动交易和通话时间征税，这增加了交易成本。本简报讨论了对移动货币交易征税及其经济合法性，考虑到该国并非处于紧急状态，并且存在收入损失。

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Tanzania’s solidarity tax

SUMMARY Financial services are important for development. Most people in developing countries lack access to financial services. The availability of financial services on mobile phones has made these services accessible to people who previously lacked access. Economists have recommended that infrastructure and tax systems be improved in order to enable more people to benefit from mobile financial services. However, in 2021 the Tanzanian government introduced levies on mobile transactions and airtime, which increased the costs of transactions, contrary to the advice of economists. This briefing discusses the taxes on mobile money transactions and their economic legitimacy, considering the fact that the country was not in an emergency and that there are revenue losses.

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来源期刊

Review of African Political Economy Multiple-

CiteScore

3.00

自引率

7.70%

发文量

期刊介绍： The Review of African Political Economy (ROAPE) is a refereed journal committed to encouraging high quality research and fostering excellence in the understanding of African political economy. Published quarterly by Routledge, Taylor & Francis Group for the ROAPE international collective it has since 1974 provided radical analysis of trends and issues in Africa. It has paid particular attention to the political economy of inequality, exploitation and oppression, whether driven by global forces or local ones (such as class, race, community and gender), and to materialist interpretations of change in Africa. It has sustained a critical analysis of the nature of power and the state in Africa.