
Name:Sarah Swai
Email:sarahoshosenswai@gmail.com
Institutions:FREELANCER RESEARCHER
Autobiography
I am a finance and taxation professional with over a decade of experience in accounting, financial reporting, and tax compliance, currently serving in the Accounts and Taxation Department at the Comprehensive Community-Based Rehabilitation in Tanzania (CCBRT). My professional journey has been marked by a strong commitment to transparency, public finance accountability, and regulatory compliance values I have upheld while managing corporate tax matters, preparing statutory returns, and advising on revenue optimization strategies. I am also a Registered CPA-T candidate with the National Board of Accountants and Auditors (NBAA), advancing through the Intermediate Stage of certification.
My academic foundation includes a Bachelor of Commerce in Finance from the University of Dar es Salaam Business School and I am currently pursuing a Postgraduate Diploma in Tax Management at the Institute of Tax Administration. This academic advancement is anchored in my growing interest in evaluating how sectoral economic activities particularly the tourism sector contribute to national tax revenue mobilization and fiscal sustainability.
Motivated by the need for empirical evidence to inform fiscal policy, my current research examines the long-term impact of tourism growth on government revenue collection in Tanzania Mainland (1994–2024). I chose this area of study due to the tourism sector’s vital role in Tanzania's economy—contributing to GDP, employment, and revenue through instruments such as Value-Added Tax (VAT), park entry fees, and accommodation levies.
To achieve this, I rely on secondary data from nationally mandated tourism oversight institutions including the Tanzania National Parks Authority (TANAPA), Tanzania Wildlife Management Authority (TAWA), and the Ngorongoro Conservation Area Authority (NCAA). These institutions are not only custodians of rich ecological resources but also key sources of tourism-related fiscal data, essential for my econometric analysis.
Through this study, I aim to produce actionable insights that support tax administrators, policymakers, and development planners in designing tax systems that enhance revenue without compromising tourism sector growth. My broader vision is to contribute to strengthening evidence-based public finance management and the integration of tax policy with sectoral development strategies in Tanzania.
Research Project
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