International Journal of Academic Multidisciplinary Research (IJAMR)
  Year: 2021 | Volume: 5 | Issue: 6 | Page No.: 141-150
Implementation of the 2015 Property Tax Reform Among District Councils in Tanzania
Einstern Alexander Mwankupili, Dr. Hamza Ismail Abdulrahman, Samson Simon Msilu

Abstract:
: This paper explores the implementation of property tax reform in District Councils in Tanzania with a special focus being the reform introduced by the 2015 Finance Act; Pangani, Lindi, Muheza and Korogwe District Councils are the case Councils in this paper. The paper explores whether processes necessary for the introduction of the tax such as bylaws making, property identification, and valuation, preparation of valuation roll, rate setting, and actual collection were undertaken in the Councils. The main objective of this paper is to explore the extent to which District Councils have implemented the reform. The study found that for the second year since the reform took place, the Councils were still unable to implement the reform.