Implications of forest taxation and fees in the development Of smallholder forest plantations in Tanzania: a case of Mufindi district

dc.contributor.authorSadiki, Sadiki Hamza
dc.date.accessioned2022-08-22T10:27:56Z
dc.date.available2022-08-22T10:27:56Z
dc.date.issued2022
dc.descriptionDissertationen_US
dc.description.abstractThe booming of forestry sector in the country in recent years has seen resources depleting at an increasing rate over time due to the supply gap of about 42.8 million m 3 of wood. Initiatives including fiscal measures such as forestry taxation and fee imposition are employed to ensure their regulation. Forest taxes and fees have impacts in the forestry sector development; However, no actual study was conducted on their actual implications. This study analyses the implications of forest taxes and fees at both micro and macro level of the forestry sector. For micro level, the study focused on the smallholder forestry farmers sawn timber value chain (SFFSTVC) in Mufindi district, whereby forms of and influence of forest taxes and fees on the incentive of the actors to continue with forestry businesses were analysed, their implication on the income of the actors in the value chain was identified, and for macro level, the long-run relationship of forest taxes and GDP was analysed. Proportionate stratified sampling method identified a sample of 267 respondents for the micro level of the study. Questionnaires, key informant interviews, FGD and observation were used in data collection; macro-economic data was obtained from relevant institutions. Quantitative data was analysed with aid of SPSS, MS Excel and R softwares. Results show that the actors in the SFFSTVC are liable to few taxes and fees and their compliance is low due to poor enforcement of the agencies, also 64% of all respondents are willing to continue with business despite the taxes and fees, and that the taxes and fees on the value chain to be on average of 15% of their total revenue. In macro level, forest taxes were found to have a bi-directional granger causality and long run equilibrium. Finally, forest taxes and fees have an observable implication, the study recommends that nation’s forestry taxation policies to be improved by the MoFP to stimulate investment in the forestry sector so as to ensure sustainable supply of the forestry resources.en_US
dc.description.sponsorshipWood-Cluster project under the German Federal Ministry of Education and Researchen_US
dc.identifier.urihttp://www.suaire.sua.ac.tz/handle/123456789/4463
dc.language.isoenen_US
dc.publisherSokoine University of Agricultureen_US
dc.subjectForest taxationen_US
dc.subjectSmallholder forest plantationsen_US
dc.subjectTanzaniaen_US
dc.subjectMufindi districten_US
dc.titleImplications of forest taxation and fees in the development Of smallholder forest plantations in Tanzania: a case of Mufindi districten_US
dc.typeThesisen_US

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