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Item Property tax compliance in Tanzania: can nudges help?(Center for Global Development, 2022) Collin, M. E.; Di Maro, V.; Evans, D. K.; Manang, FLow tax compliance in low- and middle-income countries around the world limits the ability of governments to offer effective public services. This paper reports the results of a randomly rolled out text message campaign aimed at promoting tax compliance among landowners in Dar es Salaam, Tanzania. Landowners were randomly assigned to one of four groups designed to test different aspects of tax morale. They received a simple text message reminder to pay their tax (a test of salience), a message highlighting the connection between taxes and public services (reciprocity), a message communicating that people who did not pay were not contributing to local or national development (social pressure), or no message (control). Recipients of any message were 18 percent (or 2 percentage points) more likely to pay any property tax by the end of the study period. Each type of message resulted in gains in payment rates, although social pressure messages delivered the lowest gains. Total payment amounts were highest for those who received reciprocity messages. Nudges were most effective in areas with lower initial rates of tax compliance. The average estimated benefit-cost ratio across treatments is 36:1 due to the low cost of the intervention, with higher cost-effectiveness for reciprocity messages.Item When love leads the way! Conceptualizing triangular theory of love and expectations confirmation theory in Islamic banking(Emerald Publishing Limited, 2022) Ismail, Ismail JumaPurpose This study aims to analyze the mediating effect of brand love (BRL) on the relationship between service quality and brand addiction (BRA) among Islamic banks. Past studies have noted that customer satisfaction as the primary means of studying customer behaviour needs to be reconsidered because even satisfied customer switch brands, and the dissatisfied customer have repurchasing intentions. Therefore, considering BRL and BRA can be a new way of studying customer behaviour in Islamic banking. Design/methodology/approach This study used a structured questionnaire administered to 380 customers of Islamic banks. The study used structural equation modelling and Process Macro test in the analysis. Findings The empirical findings of this study suggest that service quality is positively and significantly related to BRL and that BRL positively and significantly relates to BRA. Furthermore, the findings indicate that BRL mediates the relationship between service quality and BRA. Research limitations/implications The findings of this study have revealed that the triangular theory of love and expectation-confirmation theory can be combined to explain the relationship between service quality and loving relationships among customers of Islamic banks. Practical implications The study provides ways in which service providers can use service qualities to manage BRL and addiction. Based on the positive and significant relationships, managers of Islamic banks can build service qualities that are vital for creating BRL and BRA. Originality/value The link between service quality, BRL and BRA is not adequately established, especially in Islamic banking. This is important to be established because studying consumer psychology is currently considered a vital strategy for customer repurchasing and switching barriers in the modern banking business. Furthermore, integrating two theories, the triangular theory of love and expectation-confirmation theory, provide a new way of combining two theoretical aspects from different disciplines.Item Challenges facing procurement and supply professions in Tanzania: higher education students’ perceptions(Emerald Publishing Limited, 2022) Changalima, Ismail Abdi; Mwaiseje, Shadrack Samwel; Mchopa, Alban Dismas; Panga, Faustine PeterDespite the fact that students in higher education contributes significantly to the number of professionals, little has been done to incorporate the students’ perspectives on the status of procurement and supply professions in Tanzania. This study examined the challenges confronting the procurement and supply professions from the perspective of future procurement professionals enrolled in Tanzanian higher education. A cross-sectional design was used to collect data from undergraduate students majoring in procurement and supply chain management in Tanzanian higher education using a structured questionnaire. The findings revealed that the challenges affecting the procurement and supply professions were buyer- and supplier-related challenges as perceived by Tanzanian higher education students. The study’s findings should be generalized with caution because the findings represent the perspectives of Tanzanian procurement and supply undergraduate business students. Furthermore, the included sample of procurement and supply undergraduates cannot represent all students’ perceptions; thus, other studies may broaden the sample by including the opinions of other higher education students. This is the first study that looks at how students in higher education institutions, who are considered future procurement and supply professionals, perceive the challenges of the procurement and supply professions in Tanzania.Item Managerial skills for micro, small and medium-sized enterprises (MSMEs)(Sciendo in Poland, 2022) Ng’ora, Sebastian; Mwakalobo, Adam Beni Swebe; Lwesya, FrancisEffective managerial skills can play a key role in the internal governance of micro and small businesses in Africa, enabling them to survive, compete and thrive in a dynamic business environment. However, due to the low absorption capacity, many micro and small entrepreneurs and managers lack the necessary managerial skills. We collected data from MSMEs owners and managers in Tanzania to examine the managerial skills required and their effect on business performance based on thematic content analysis and regression analysis. The results show that the managerial skills of MSMEs owners and managers have a significantly positive effect on MSMEs performance, in particular, financial management, marketing, human relations, and entrepreneurial skills were crucial skills in running small businesses successfully. However, financial management, marketing and entrepreneurial skills were the main skills gaps for many MSMEs owners and managers, suggesting that education, mentoring, and training in these areas for MSMEs owners and managers need to be strengthened. This study argues that since young people form the majority of the stakeholders running small businesses, targeted policies and strategies to promote entrepreneurship among young people through entrepreneurial learning and experiences can help instil an entrepreneurial mindset, one of the crucial skills in small business management.Item Improving ginning technologies and reviewing taxes to benefit cotton farmers in the United Republic of Tanzania(FAO, 2013) Mwinuka, Lutengano; Maro, F.MAFAP analysis shows that producers of raw cotton received prices that were lower than what they would have received without policy interventions and with better functioning value chains. These low prices were associated with taxes and levies in the cotton market. Moreover, cotton farmers would get better prices if the technical efficiency of ginners was improved. The reasons why only a very small percentage of cotton lint is spun domestically, and levels of additional processing remain persistently low, should be explored further.Item Capacity strengthening strategy through capacity needs assessment for country level Strategic Analysis and Knowledge Support System (SAKSS): Tanzania(IFPRI, 2014) Mwinuka, LutenganoThe overall purpose of this study is to develop a country‐specific capacity‐strengthening strategy to meet the strategic analysis and knowledge management objectives of the country CAADP process. The specific objective is to identify areas for improving the quality and utility of agricultural policy analysis and investment planning and implementation, M&E, and knowledge management at the country level. The study’s findings will be useful in designing and establishing the country SAKSS. Targeted respondents for the study included government ministries and agencies, local organizations involved in agricultural and food policy research, local and international nongovernmental organizations (NGOs), and institutions of learning and research.Item Analysis of incentives and disincentives for cotton in the United Republic of Tanzania(FAO, 2013) Mwinuka, Lutengano; Maro, F.This technical note isaproduct of the Monitoring African Food and Agricultural Policies project (MAFAP).It is a technical document intended primarily for internal use as background for the eventual MAFAP Country Report. This technical note may be updated as new data becomes available. MAFAP is implemented by the Food and Agriculture Organization of the United Nations (FAO) in collaboration with the Organisation for Economic Co-operation and Development (OECD) and national partners in participating countries. It is financially supported by the Bill and Melinda Gates Foundation, the United States Agency for International Development (USAID), and FAO.The analysis presented in this document is the result of the partnerships established in the context of theMAFAP project with governments of participating countries and a variety of national institutions.Item Local and regional variations in conditions for agricultural and food security in Tanzania(SLU, 2019) Moshi, Arbogast BernardThis study was undertaken to investigate the local and regional variations in conditions for agriculture and food security by identifying the factors that are responsible for the disparity in agricultural performance in Tanzania. The study attempts to answer the following questions: What is the distribution of key crops grown and livestock kept in Tanzania? What are the current institutional arrangements and how are different stakeholders (local, county, national and international) involved in agenda setting for policy research? What has been the impact of policies, programs and strategies targeting local and regional variations in conditions for agriculture in Tanzania: what lessons have been learnt? What major gaps. Based on the desk review employed for purposes of this study from documents at both global and country levels, the study reveals that there is a difference in agricultural and productivity among regions. It was also found that considerable amount of variation in production and productivity exists among the regions. For the food crops, the total cropped area and productivity is higher in the southern highlands compared to the central and northwestern regions part of Tanzania. There has been a slow and unbalanced agricultural growth among regions in Tanzania over the years. The factors range from variation in climate and topography, farming system, social cultural, and enabling physical infrastructure and access to markets. It has been established that apart from agro ecological settings, the agricultural infrastructure across states is highly uneven in the country. Moreover, the disproportionate distributions of public and private investment in favour of agriculturally developed states are found to be responsible for wide disparity in agricultural performances in Tanzania which, in turn, is considered to be responsible for wide disparity in both agricultural production and the per capita domestic product across regions in Tanzania. There is a need for taking some immediate steps to put a check in this disparity and lop-sided growth of the regional economy and should be given special priority to bridge-up the immense development by the proper agricultural policy. Further to strengthen capacity building of various institutions to ensure efficient and effective in service delivery. Strengthen the capacity of the Ministry and local governments in overseeing implementation of agricultural activitiesItem The impact of fiscal policy on income distribution in Tanzania: A computable general equilibrium analysis(SSRN, 2019) Maskaeva, Asiya I.; Mmasa, Joel J.; Lema, Nicodemas C.; Mgeni, Msafiri E.The Tanzanian government has established a goal to transform the country into a middle-income and semi-industrialized state by 2025. To promote this transformation, the government exempted the Value Added Tax on capital commodities in FY 2017-2018 as a way to promote utilization of these commodities by manufacturing industries and generate growth, employment, and increased incomes. This study analyzes the impact of a reduction in Value Added Tax on capital commodities (electricity, vehicles, machinery, and equipment) under two different closure rules: (1) fixed governmental expenditures and flexible governmental savings (2) flexible governmental expenditures and fixed governmental savings. Under the first regime, government savings declined and industries that depended heavily on government investments suffered. In the second, output increased for all industrial sectors, leading to a decrease in average unemployment. Real consumption increased for all but the richest household categories.Item Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania(United Nations University, 2019) Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; Msafiri, Mgeni; Iramba, EricThis paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic beverages and tobacco products, and changes to employers’ and employees’ contributions to the National Health Insurance Fund. The results of the first reform find a positive effect on government tax revenue and a neutral effect on income distribution and poverty. The results of the second reform find a positive effect on household income distribution and consumption. The findings show that, despite increasing unequal income distribution, poverty indicators fell.