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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The public revenue and expenditure system of Zanzibar
Authors:Mtatifikolo, F.P.ISNI
Kilindo, A.A.L.ISNI
Year:1993
Periodical:Tanzanian Economic Trends
Volume:6
Issue:1-2
Pages:53-76
Language:English
Geographic term:Zanzibar
Subject:public finance
Abstract:Total government expenditure in Zanzibar grew steadily between the mid and late seventies. Thereafter the trend was erratic but a steady rise was regained after 1986/87. The budget is dependent on foreign sources, especially development expenditure. Over 50 percent of the development budget is in the form of grants and loans. Recurrent expenditure was slightly over 50 percent of total expenditurre for the period up to 1979/80, but later on shot up to 80 percent. Development expenditure as a proportion of GDP declined from 29 percent in 1979/80 to 4.2 percent in 1988/89. There has been a shift in the concentration of expenditure from direct productive services to economic services, especially after the early eighties. The revenue structure is dominated by indirect taxes, especially sales tax and customs duty. Parastatal contributions are the second most important source, followed by income tax. Development revenues derive their sources from recurrent surpluses and loans and grants from external sources. Revenue effort seems to have risen, especially since the mid eighties. Incidence analysis reveals a largely regressive tax system because of the heavy reliance on indirect taxes. Since fiscal and monetary policies are largely determined by the government of the United Republic of Tanzania, the possibility of using the tax regime as an instrument of stabilization and growth in Zanzibar is severely curtailed. App., bibliogr.
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