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

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.Small enterprise Business constriants Taxation Corruption Tanzania

The Abisko Polar Prediction School

Polar regions are experiencing rapid climate change, faster than elsewhere on Earth with consequences for the weather and sea ice. This change is opening up new possibilities for businesses such as tourism, shipping, fisheries and oil and gas extraction, but also bringing new risks to delicate polar environments. Effective weather and climate prediction is essential to managing these risks, however our ability to forecast polar environmental conditions over periods from days to decades ahead falls far behind our abilities in the mid-latitudes. In order to meet the growing societal need for young scientists trained in this area, a Polar Prediction School for early career scientists from around the world was held in April 2016

Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania

The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the tax preferences of ordinary citizens on how corporations should be taxed. We find that respondents prefer higher taxes on more internationally mobile companies, which is inconsistent with the prescriptions of optimal tax theory. Moreover, it is at odds with the tax policy in many countries, which may reduce political support for taxation among citizens. The experiment was conducted in Tanzania, making this result all the more striking as developing countries are particularly sensitive to location decisions of corporations. We also find that citizens favor higher taxes on foreign-owned companies compared to domestic ones and lower taxes on companies that have more local employees.The Research Council of Norwayhttp://wileyonlinelibrary.com/journal/rode2023-01-15hj2022Taxatio

Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania

When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among business and economics students in Tanzania, we supplied the treatment group with information that ordinary citizens disagree with implications of efficiency-based optimal tax theory. Tax preferences were then measured using discrete choice experiments. The results show that the treated students modify their position in the direction of public opinion, an effect driven by students with longer exposure to economics. An economics education hence seems to produce professionals who are part democrats and part technocratic paternalists.http://www.tandfonline.com/loi/fjds202021-05-25hj2020Taxatio

Autonomy, Incentives and Patronage. A Study of Corruption in the Tanzania and Uganda Revenue Authorities

The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue Authority (URA). In particular, the study discusses the key assumptions behind the revenue authority model and the relevance of these in an African context characterised by scarcity of qualified tax officers, accountants and auditors, as well as clientilistic networks between political, bureaucratic and economic agents. Based on this analysis and in light of existing political, economic and administrative constraints, the study identifies options available for sustainable tax administrative reforms in the two countries. Issues of particular relevance for foreign assistance towards fighting fiscal corruption and strengthening tax administration are highlighted

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

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

Coordinating Mechanisms Are More Important Than Team Processes for Geographically Dispersed Emergency Dispatch and Paramedic Teams

In recent decades there has been an increased emphasis on non-technical skills in medical teams. One promising approach that relates teamwork to medical efficiency is the theory of Shared Mental Models (SMM). The aim of the present study was to investigate the suitability of the Shared Mental Model approach for teamwork between operators in emergency medical communication centers and the first line ambulance personnel in real-life settings. These teams collaborate while working from geographically dispersed positions, which makes them distinct from the kinds of teams examined in most previous research on team effectiveness. A pressing issue is therefore whether current models on co-located teams are valid for medical distributed teams. A total of 240 participants from 80 emergency medical teams participated in the study. A team effectiveness model was proposed based on identified team coordinating mechanisms and the â\u80\u9cBig fiveâ\u80\u9d team processes. Path analyses showed that SMM was positively associated with team effectiveness (i.e., performance satisfaction and situational awareness) and negatively related to mission complexity. Furthermore, the coordinating mechanisms of SMM and Closed Loop Communication was positively related to â\u80\u9cBig fiveâ\u80\u9d team scores. However, no effects were found for the â\u80\u9cBig fiveâ\u80\u9d team processes on effectiveness, which could indicate that the model needs to be adjusted for application to geographically dispersed teams. Possible implications for team training of distributed emergency response teams are discussed

Coordinating Mechanisms Are More Important Than Team Processes for Geographically Dispersed Emergency Dispatch and Paramedic Teams

In recent decades there has been an increased emphasis on non-technical skills in medical teams. One promising approach that relates teamwork to medical efficiency is the theory of Shared Mental Models (SMM). The aim of the present study was to investigate the suitability of the Shared Mental Model approach for teamwork between operators in emergency medical communication centers and the first line ambulance personnel in real-life settings. These teams collaborate while working from geographically dispersed positions, which makes them distinct from the kinds of teams examined in most previous research on team effectiveness. A pressing issue is therefore whether current models on co-located teams are valid for medical distributed teams. A total of 240 participants from 80 emergency medical teams participated in the study. A team effectiveness model was proposed based on identified team coordinating mechanisms and the “Big five” team processes. Path analyses showed that SMM was positively associated with team effectiveness (i.e., performance satisfaction and situational awareness) and negatively related to mission complexity. Furthermore, the coordinating mechanisms of SMM and Closed Loop Communication was positively related to “Big five” team scores. However, no effects were found for the “Big five” team processes on effectiveness, which could indicate that the model needs to be adjusted for application to geographically dispersed teams. Possible implications for team training of distributed emergency response teams are discussed