https://www.ajol.info/index.php/ngjsd <p>The NG-Journal of Social Development is one of the open access International Journals, in the area of development studies, social studies, arts, humanities, social policy, education policy, history, anthropology, management since its foundation in 2003. It started first as a print journal before it started publishing online in 2014. It has published many seminal articles, academic debates, and well researched scholarly papers bordering on the scope. Priority is given to papers which are relevant to important current issues, cutting edge and stimulating research outputs both contextual, theory and analysis. The journal has made novel and significant contributions to the field of development studies.</p> <p><br />We invite articles that are interdisciplinary or focused on particular disciplines like public administration, political science, management, sociology, anthropology, geography education policy, fiscal policy, development studies and other related fields.</p> International Journals en-US NG Journal of Social Development 2814-1105 https://www.ajol.info/index.php/ngjsd/article/view/289678 <p>This study explores the relationship between <br>gross domestic product (GDP) and key tax <br>revenue components in Tanzania, focusing on <br>their impact on economic performance. Utilizing <br>the ARMA model, the research highlights how <br>GDP is influenced by its own past values and <br>various tax sources, including domestic valueadded tax (VAT), VAT on imports, and domestic <br>excise duty. The results revealed that these <br>consumption-based taxes significantly contribute <br>to GDP growth, underscoring their vital role in <br>driving economic performance. In contrast, PayAs-You-Earn (PAYE) and excise duties on imports <br>show limited or insignificant effects, suggesting <br>that direct and trade-related taxes have a less <br>pronounced impact. The study’s approach <br>effectively captures the interactions between tax <br>revenue and economic growth, providing <br>valuable insights into their contributions. Key <br>findings showed the importance of strengthening <br>tax compliance systems and enhancing domestic <br>production to maximize the benefits of VAT and <br>excise duties. The study advocates for policies <br>that broaden the tax base, improve trade <br>facilitation, and modernize tax administration to <br>support sustainable economic growth. <br>Additionally, it underscores the necessity of <br>adapting fiscal policies to evolving economic <br>conditions, contributing to the discourse on <br>effective tax policy and economic development in <br>Tanzania.</p> Laurent Mpfubhusa Gabriel Devotha Copyright (c) 2025 Mpfubhusa Fitina Laurent, Devotha Gabriel https://creativecommons.org/licenses/by/4.0 2025-01-15 2025-01-15 16 1 1 12