Abstract

Abstract The growth of the Kiswahili video film industry in Tanzania has generally been hit hard by piracy and copyright infringements. As a result, the Tanzania Revenue Authority (TRA), a state agency charged with the responsibility of tax collection, stepped in and introduced tax stamps in 2013 to minimize the problem of piracy and foster censorship as part of efforts aimed at formalizing the local video film industry. This article examines the enforcement of this regulatory measure. Specifically, it looks at the background to the problem, the execution process, and the politics inherent in the enforcement of the anti-piracy initiative. Using the crime pattern theory, the article analyses the piracy occurrence in the video film industry and the attendant mitigation measures. It looks at the genesis of tax stamps in relation to piracy and censorship and interrogates the legitimacy of the process as well as its purported intention in relation to quality control and improvement. Its major thrust is to establish whether tax stamps can regulate piracy, increase artists’ income, formalize the sector and broaden the tax base – or whether the measure is just a political gimmick in response to politically-charged statements and manoeuvres.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.