DAR ES SALAAM, March 19 -- TANZANIAS corporate tax system, designed to support public revenue while attracting business investment, has undergone significant reforms over the years.

Yet, despite these efforts, it continues to face structural inefficiencies and inequities that constrain the countrys economic potential.

Since its establishment in 1996, the Tanzania Revenue Authority (TRA) has implemented a series of measures aimed at improving tax administration.

However, gaps in policy effectiveness and execution remain evident. At the centre of the debate is the uniform corporate tax rate of 30 per cent, applied across all resident corporations.

While intended to strike a balance between attracting foreign investment and generating pu...