Journal Press India®
The Implication of Corporate Income Taxation on Foreign Direct Investment in Tanzania
Vol 10 , Issue 2 , July - December 2023 | Pages: 55-70 | Research Paper
Published Online: December 10, 2023
Author Details
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Investment promotion is a fundamental objective shared by both developing and industrialized nations, where governments actively employ tax policies to encourage investment. However, a notable gap exists in providing developing country policymakers with sufficient information on the effectiveness of these measures in achieving their intended goals. Most developing nations have incorporated foreign investment into their development strategies, seeking to balance the dual objectives of attracting increased FDI inflows and obtaining a more substantial contribution to the country's overall development. Specifically, this research focuses on Tanzania and its two primary challenges: attracting FDI and optimizing the relationship between FDI and corporate taxation to maximize the benefits for the country. This study offers valuable insights and findings that will be beneficial to academics, policymakers, investors, and the broader public interested in the fields of investment and taxation.
Keywords
Investment Promotion; Tax Policy; Developing Countries; Foreign Direct; Investment and Corporate Taxation
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