African journal of accounting and financial research, 2024
This study examines the relationship between capital structure and corporate effective tax rates ... more This study examines the relationship between capital structure and corporate effective tax rates using data from 25 randomly selected listed firms on the Dar es Salaam Stock Exchange over a ten-year span (2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021)(2022). We employed a random fixed effect panel regression model while controlling for firm-specific variables such as size, profitability, age, and growth. The study reveals a significant and negative relationship between capital structure and effective tax rates, implying that firms utilising higher debt financing tend to experience lower effective tax rates. Additionally, firm size and profitability exhibit a significant relationship with capital structure. These findings hold significant implications for Tanzanian businesses, suggesting that they may enhance tax efficiency through strategic capital structure decisions. For policymakers, the results provide empirical insights on potential tax policy reforms, potentially fostering a more favourable business environment in Tanzania. This research contributes empirical evidence on the financial and tax dynamics of listed firms in Tanzania.
The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet b... more The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet been ended. The World Bank measure of poverty revealed, 1 billion people still live on less than USD 1.25 a day and more than 800,000 million do not have enough food. Women are still fighting for their rights and still dying in child labour. The sustainable Development Goals (SDGs) have been defined as part of a new agenda to finalize the job started by MDGS. This paper explains, the achievement of gender equality and women empowerment in the Universities and it is contribution towards the MDGs in Tanzania; the challenges faced in the achieved gender equality and women empowerment in primary, secondary and tertiary education; the achievement and challenges of gender equality and women empowerment in non-agricultural employment sectors; the gender equality and women empowerment in the leadership and the still existing challenges to achieve the SDGs. This paper recommends the following measures in minimizing the aforesaid challenges: • Priorities girls' education. • Increase budget in education. • Revised women's right laws. • Increase per capital income to all society's level. • Government's Loan priorities to female students.
The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet b... more The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet been ended. The World Bank measure of poverty revealed, 1 billion people still live on less than USD 1.25 a day and more than 800,000 million do not have enough food. Women are still fighting for their rights and still dying in child labour. The sustainable Development Goals (SDGs) have been defined as part of a new agenda to finalize the job started by MDGS. This paper explains, the achievement of gender equality and women empowerment in the Universities and it is contribution towards the MDGs in Tanzania; the challenges faced in the achieved gender equality and women empowerment in primary, secondary and tertiary education; the achievement and challenges of gender equality and women empowerment in non-agricultural employment sectors; the gender equality and women empowerment in the leadership and the still existing challenges to achieve the SDGs. This paper recommends the following mea...
African journal of accounting and financial research, 2024
This study examines the relationship between capital structure and corporate effective tax rates ... more This study examines the relationship between capital structure and corporate effective tax rates using data from 25 randomly selected listed firms on the Dar es Salaam Stock Exchange over a ten-year span (2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021)(2022). We employed a random fixed effect panel regression model while controlling for firm-specific variables such as size, profitability, age, and growth. The study reveals a significant and negative relationship between capital structure and effective tax rates, implying that firms utilising higher debt financing tend to experience lower effective tax rates. Additionally, firm size and profitability exhibit a significant relationship with capital structure. These findings hold significant implications for Tanzanian businesses, suggesting that they may enhance tax efficiency through strategic capital structure decisions. For policymakers, the results provide empirical insights on potential tax policy reforms, potentially fostering a more favourable business environment in Tanzania. This research contributes empirical evidence on the financial and tax dynamics of listed firms in Tanzania.
The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet b... more The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet been ended. The World Bank measure of poverty revealed, 1 billion people still live on less than USD 1.25 a day and more than 800,000 million do not have enough food. Women are still fighting for their rights and still dying in child labour. The sustainable Development Goals (SDGs) have been defined as part of a new agenda to finalize the job started by MDGS. This paper explains, the achievement of gender equality and women empowerment in the Universities and it is contribution towards the MDGs in Tanzania; the challenges faced in the achieved gender equality and women empowerment in primary, secondary and tertiary education; the achievement and challenges of gender equality and women empowerment in non-agricultural employment sectors; the gender equality and women empowerment in the leadership and the still existing challenges to achieve the SDGs. This paper recommends the following measures in minimizing the aforesaid challenges: • Priorities girls' education. • Increase budget in education. • Revised women's right laws. • Increase per capital income to all society's level. • Government's Loan priorities to female students.
The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet b... more The Millennium Development Goals (MDGs) have made enormous progress but the poverty has not yet been ended. The World Bank measure of poverty revealed, 1 billion people still live on less than USD 1.25 a day and more than 800,000 million do not have enough food. Women are still fighting for their rights and still dying in child labour. The sustainable Development Goals (SDGs) have been defined as part of a new agenda to finalize the job started by MDGS. This paper explains, the achievement of gender equality and women empowerment in the Universities and it is contribution towards the MDGs in Tanzania; the challenges faced in the achieved gender equality and women empowerment in primary, secondary and tertiary education; the achievement and challenges of gender equality and women empowerment in non-agricultural employment sectors; the gender equality and women empowerment in the leadership and the still existing challenges to achieve the SDGs. This paper recommends the following mea...
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Papers by Hamida Msofe