Influence of Agribusiness on Tax Base Expansion in Tanzania: A Case on Cashew Production at Mtwara Region
DOI:
https://doi.org/10.22437/jalow.v8i1.46132Keywords:
Agribusiness, Tax base, Expansion, TanzaniaAbstract
This study examined the influence of agribusiness on tax base expansion in Tanzania: A case on cashew production at Mtwara Region. This study opted mixed research approach while case study used as research design of this study. The study conducted in Mtwara region, within Masasi district and Nanyumbu district. The study population was 268 TRA officers and farmer`s unions of cashew nuts. The techniques used in this study belongs to probability sampling (Simple Random Sampling) and non-probability sampling technique. Sample size for our study were 98 farmers`s unions. This study used primary and secondary data. The study was to account the significant contribution of the agribusiness on tax-base revenue growth in the economy of the country, the study conducted at TRA Masasi. The research showed that the agribusiness contributes on the national income through export, though VAT paid on each stage of production within the country and also through the employment opportunities that created to the Tanzania citizens; although the study entailed that the agribusiness does not contribute directly to the tax-revenue, since there is no any tax imposed by TRA through the government that collected from the agriculture farmers like other business entities assessed. The government through TRA should initiate the law that will impose the direct tax to the farmers in order to diversify the scope of the tax to be collected.
Downloads
References
REFERENCES
Abesha, N., Assefa, E., & Petrova, M. A. (2022). Large-scale agricultural investment in Ethiopia: Development, challenges and policy responses. Land Use Policy, 117, 106091.
Aidoo, R., Kwofie, E. M., & Ngadi, M. O. (2022). Circularity of cashew apples: examining the product-process pathways, techno-functional, nutritional/Phytomolecular qualities for food applications. ACS Food Science & Technology, 2(7), 1051-1066.
Alemu, Y., & Tolossa, D. (2022). Livelihood impacts of large-scale agricultural investments using empirical evidence from shashamane rural district of oromia region, Ethiopia. Sustainability, 14(15), 9082.
Alhshem, H. H. M., & Ghader, M. (2022). A study of agriculture value added percentage of gross domestic product for selected Asian countries. Journal of Asian Multicultural Research for Social Sciences Study, 3(4), 33-42.
Ameh, O. E., Ater, I. P., & Ayoola, J. B. (2022). Market Performance of Cashew Nuts among Marketers in North–Central Geo-Political Zone, Nigeria. International Journal of Innovative Science and Research Technology, 7(2), 479-491.
Brenya, R., Akomea-Frimpong, I., Ofosu, D., & Adeabah, D. (2023). Barriers to sustainable agribusiness: a systematic review and conceptual framework. Journal of Agribusiness in Developing and Emerging Economies, 13(4), 570-589.
Chindengwike, J. (2022). The influence of value added tax revenue on private domestic investment in developing countries. Journal of Global Economy, 18(4), 289-310.
Chindengwike, J. (2025). Introducing Environmental Taxes in Tanzania: An Empirical Analysis. Journal of Sustainable Economics, 3(1), 55-62.
Chindengwike, J. D. (2020). Factors influencing taxpayers’ voluntary compliance in Tanzania: a case of Dodoma region (Doctoral dissertation, Doctoral dissertation, The University of Dodoma).
Chindengwike, J. D. (2024). Effects of taxpayer’s attitudes on tax evasion among SMEs in Tanzania: A case of Singida tax. African Journal of Economics and Business Research, 3(2).
Chindengwike, J. D. (2025). Relationship between Governments' Spending on the Education Sector and Economic Growth in Tanzania.
Demem, M. S. (2023). Impact and adaptation of climate variability and change on small-holders and agriculture in Ethiopia: a review. Heliyon, 9(8).
Guteta, G., & Worku, H. (2023). Sustainable industrial parks development in Ethiopia: Analysis of policy framework gaps. Sustainable Production and Consumption, 38, 210-224.
Guyalo, A. K., Alemu, E. A., & Degaga, D. T. (2022). Impact of large-scale agricultural investments on the food security status of local community in Gambella region, Ethiopia. Agriculture & Food Security, 11(1), 43.
Hidayati, D. R. (2023). Sustainable agrifood value chain transformation in developing countries: Indonesia's cashew sector case: a thesis with publication presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Agribusiness, Massey University, Palmerston North, New Zealand (Doctoral dissertation, Massey University).
Mihret, Y. C., Takele, M. M., & Mintesinot, S. M. (2025). Advancements in Agriculture 4.0 and the Needs for Introduction and Adoption in Ethiopia: A Review. Advances in Agriculture, 2025(1), 8828400.
Sayoga, A. A. H. E. (2022). Cashew Agribussiness Value Chain Study in Wonogiri Regency. Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah, 17(2).
Sufrianto, S., & Danggi, E. (2021). The improvement agribusiness models on cashew nut production based integrated farming systems at South East Sulawesi Province during Covid 19 pandemic. International Journal of Management and Education in Human Development, 1(01), 38-45.
Svi, K., Adamson, D., & Griffith, G. (2021). Profitability of Cashew Nut Processing in Cambodia. Australasian Agribusiness Perspectives, 24(19).
Tamene, L. D., & Ashenafi, A. (2022). Digital agriculture profile: Ethiopia.
Witjaksono, J., Rusdin, R., Dahya, D., Sutisna, E., Sirnawati, E., Indrasti, R., ... & Arianti, F. D. (2022). A review of smallholder cashew nuts processing industry in indonesia and its sustainability. Available at SSRN 4006227.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 James Chindengwike
This work is licensed under a Creative Commons Attribution 4.0 International License.
