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AJCFS
Vol. 1 No. 1 (2012) -
AJCFS
Vol. 5 No. 1 (2025)This study employs both documentary review and field research to explore the organizational structures of tax administrations. We review the literature relating to thirty-four OECD and twenty-one non-OECD tax jurisdictions for a period from 2008 to 2025 to discern the best practices. We conduct desk research on five East African Community partner states’ tax administrations and conduct benchmarking visits to four African countries.
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AJCFS
Vol. 5 No. Issue Number 2 (2026)The paper is based on Tanzania’s experience in managing the mining sector. It provides a
qualitative analysis of the importance of cooperation between multinational corporations
and the government in transforming the mining sector’s contribution to the economy.
By highlighting major reforms undertaken by the government in relation to scholars’ comments regarding mining in developing countries. The findings show that the government
of Tanzania amended the income tax act by including specific clauses on taxation of the
mining sector. The new sections have abolished a depreciation allowance of 100 percent
for capital assets, introduced ring-fencing and thin capitalization rules. The paper also
examines the outcomes of renegotiation between the government and one multinational
corporation. The two parties agreed to form a joint venture company where the government
own 16 percent. They also agree on sharing future economic benefit 50/50. These findings
suggest that cooperation between the two parties would yield desired outcomes for the
public.
