摘要：We analyse the impact of mineral resource tax revenue in respect to economic growth (GDP) in Tanzania; the results reveal total taxes and royalties paid by large mining companies operated in Tanzania does not significantly contribute to the economic growth in term of GDP. The average total taxes revenue comprises 0.45% of the average country GDP from 1996 to 2016. Policymakers shall improve and strengthen mining tax systems through reforms on existing resource tax structure and establish a well-designed resource tax model that will capture economic rent significantly as well as ensure investors earn at least minimum returns on mining investment.
