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Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania

Author

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  • Odd-Helge Fjeldstad
  • Ivar Kolstad
  • Knut Nygaard

Abstract

This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms' business operations. Taxation, corruption, and regulations in the form of licences and permits, are found to be the most important constraints on business operations. Reported constraints vary according to firm characteristics such as age, location, education and gender of the owner. Contrary to previous studies and current policies, financial constraints and property rights are not perceived as important constraints.

Suggested Citation

  • Odd-Helge Fjeldstad & Ivar Kolstad & Knut Nygaard, 2006. "Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania," CMI Working Papers WP 2006: 2, CMI (Chr. Michelsen Institute), Bergen, Norway.
  • Handle: RePEc:chm:wpaper:wp2006-2
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    File URL: https://www.cmi.no/publications/file/2124-bribes-taxes-and-regulations.pdf
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    Cited by:

    1. Ajtene Avdullahi & Avdullah Hoti, 2020. "The search for determinants of Kosovan Small and Medium Enterprises performance," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 9(2), pages 1-22, December.
    2. repec:idq:ictduk:13663 is not listed on IDEAS
    3. Kristen Hudak, 2012. "What Next For Microfinance? How The Broader Financial Context Matters For Effective Microfinance Outreach," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 17(04), pages 1-18.
    4. Fara Azmat & Ramanie Samaratunge, 2009. "Responsible Entrepreneurship in Developing Countries: Understanding the Realities and Complexities," Journal of Business Ethics, Springer, vol. 90(3), pages 437-452, December.
    5. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.

    More about this item

    Keywords

    Small enterprise Business constriants Taxation Corruption Tanzania;

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