The implication of corporate income taxation on foreign direct investment in Tanzania Hashimy Sayed Qudrat1, Nyamwero Nyamwero Bwire2 *Corresponding author, Ph.D. Scholar (Law), Department of Studies in Law, University of Mysore, Mysore, Karnataka, India, (E-mail: sayedqudrathashimy@law.uni-mysore.ac.in) 2Corporate and Commercial Lawyer, High Court of Tanzania, Darussalam, Tanzania, (E-mail: nyamwero.bwire@finandlaw.co.tz, nyamwerobwirenyamwero2021@nalsar.ac.in) Online Published on 2 February, 2024. Abstract Investment promotion is a fundamental objective shared by both developing and industrialized nations, where governments actively employ tax policies to encourage investment. However, a notable gap exists in providing developing country policymakers with sufficient information on the effectiveness of these measures in achieving their intended goals. Most developing nations have incorporated foreign investment into their development strategies, seeking to balance the dual objectives of attracting increased FDI inflows and obtaining a more substantial contribution to the country's overall development. Specifically, this research focuses on Tanzania and its two primary challenges: attracting FDI and optimizing the relationship between FDI and corporate taxation to maximize the benefits for the country. This study offers valuable insights and findings that will be beneficial to academics, policymakers, investors, and the broader public interested in the fields of investment and taxation. Top Keywords Investment Promotion, Tax Policy, Developing Countries, Foreign Direct, Investment and Corporate Taxation. Top |