Although Tanzania has been considered as a model of performance in the fiscal arena, the country is at a crossroad of its strategic macro-economic development. The needs remain important in terms of public expenditure, health facilities, water and sanitation, education and poverty alleviation programs. The country has enough assets and resources to become a leader on sustainability and stability in the region. The human resources and skills’ potentials are tremendous. As many of its neighbours, Tanzania is also facing challenges related to governance, implementation of the tax system, fairness in tax harmonization, poverty alleviation, infrastructure, agricultural modernization, access to facilities in remote areas, and job opportunities for the youth.
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