Impacts of agricultural produce cess (tax) reform options in Tanzania: A micro-economic analysis using a farm-household model
| Autor: | Ricome, Aymeric, Louhichi, Kamel, Gomez-y-Paloma, Sergio |
|---|---|
| Přispěvatelé: | European Commission - Joint Research Centre [Seville] (JRC), Economie Publique (ECO-PUB), AgroParisTech-Université Paris-Saclay-Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement (INRAE), Union européenne, Joint Research Center |
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
Tanzanie
Taxe agricole research report Tanzania economic analysis [SHS]Humanities and Social Sciences agricultural policy local government Sécurité alimentaire farm income Modèle de ménage agricole farm household economic consequence Analyse d’impact JEL: C - Mathematical and Quantitative Methods JEL: D - Microeconomics [QFIN]Quantitative Finance [q-fin] agricultural levy land use food security [SHS.ECO]Humanities and Social Sciences/Economics and Finance agricultural production JEL: Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics agrarian reform agricultural production policy LSMS-ISA |
| Zdroj: | [Research Report] 52 p., Union européenne; Joint Research Center. 2020, pp.EUR 30149 EN |
| Popis: | The government of Tanzania is willing to improve the socio-economic environment for the farming sector to encourage farmers to produce (and sell) more products from their activities. To that end, the central government is reforming the local tax system and particularly the agricultural produce cess, which is a turnover tax on marketed agricultural products charged by local government authorities (LGAs) at a maximum of 5% of the farm-gate price. Although it constitutes a significant source of revenue for many LGAs, this tax restricts an increase in production by farmers, and thus improvement of their livelihoods. In 2017, the government reduced the maximum cess rate from 5% to 3%. However, this reduction seems insufficient according to stakeholders, and several options to further reduce the rate are currently under discussion by the government. This report provides an ex ante impact assessment of the main reform options, using a microeconomic simulation model called FSSIM-Dev (Farming System Simulator for Developing Countries). Based on positive mathematical programming, this model was applied to a representative sample of 3,134 farm households spread throughout the country, taken from the World Bank LSMS–ISA surveys. Simulation results show that reduction of the cess rate leads to greater intensification and an increase in farm income, ranging between +2% and +21% depending on options and regions. The largest positive impacts are observed in the Northern and Western highlands. As expected, large farms and farms specialized in cash crops tend to gain more from the reduction in cess. At the individual farm household level, the impact is modest: 95% of the farms will experience an income increase of less than 10%. The impact on food security and rural poverty reduction is quite limited (improvement is less than 2%). Finally, the results show that a uniform cess rate of 1% for all crops seems to be the most efficient policy option.; Ce rapport présente les résultats d'une analyse d'impact de plusieurs options de réforme de la taxe sur les produits agricoles en Tanzanie. Il s’agit d’une taxe sur le chiffre d'affaire des produits agricoles commercialisés perçue par les collectivités locales (LGA) fixée à un taux maximal de 5% du prix producteur. Bien qu'elle constitue une source de revenus importante pour de nombreuses LGA, cette taxe empêche l’augmentation de la production agricole, et donc l’amélioration des moyens de subsistance des exploitants. En 2017, le gouvernement a réduit le taux maximal de 5% à 3%. Cependant, cette réduction semble insuffisante selon les parties prenantes, et plusieurs options pour réduire davantage ce taux sont actuellement à l’étude par le gouvernement. Cette analyse est réalisée à l’aide d’un modèle microéconomique appliqué à un échantillon représentatif de 3134 ménages agricoles répartis sur l’ensemble du pays provenant des enquêtes LSMS-ISA de la Banque Mondiale. Les effets potentiels des options de réforme simulées sur l'utilisation des terres, la production, l'utilisation des intrants, le revenu agricole, les revenus des gouvernements locaux et certains indicateurs liés à la sécurité alimentaire sont présentés et discutés dans ce rapport. |
| Databáze: | OpenAIRE |
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