Taxation Issues in Tanzanian Forest Decentralisation
2017
Lund, Jens Friis
The paper deals with issues of taxation in relation to decentralisation of forest resources. Itpresents preliminary empirical data from Tanzania in the form of forest taxation records from12 villages that have gained jurisdiction over forest products taxation through adecentralisation reform. The analysis shows that (i) decentralisation of forest resources canlead to vast improvements of taxation effectiveness and (ii) taxation of forest products maybe regressive or progressive in relation to income distribution. Thus, the effects of increasedforest taxation effectiveness on poverty alleviation are ambiguous and highly dependent uponthe local pattern of forest utilisation. The indication that forest decentralisation can lead tohigher effectiveness in the taxation of forest products contradicts some of the general debateon the effects and potentials of decentralisation on taxation, and, hence, provides an argumentfor continued decentralisation of natural resources.
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