The impact of disproportionately taxing non-alcoholic drinks in Zanzibar

Organisation: ZNCCIA
Published on: June, 2017
This paper reviews the financial and economic impacts on non-alcoholic drink production in Zanzibar following the Government decision to impose excise duty on soft drinks, mineral water and juice. The review extends to legal aspects of administering excise duty by the Zanzibar Revenue Board (ZRB), which is unconstitutional according to Article 4 of the Constitution of the United Republic of Tanzania (URT) of 1977

ZNCCIA v1.pdf