The document discusses the benefits of meditation for reducing stress and anxiety. Regular meditation practice can help calm the mind and body by lowering heart rate and blood pressure. Studies have shown that meditating for just 10-20 minutes per day can have significant positive impacts on both mental and physical health over time.
Energizing roofs using Solar Energy for Captive ConsumptionAmit Barve
This document contains the agenda for a workshop on using solar energy for captive consumption through rooftop solar panels. The workshop agenda includes opening remarks, an address by the Counsel General, introductions to self-generation for captive consumption and the market potential, a case study of AUMA India Private Limited's rooftop solar installation, an overview of Karnataka's net metering policy, and a presentation on financing solar projects through Siemens Financial Services. Attendees can email the workshop organizers to request copies of the presentations.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
This document provides an overview of an expert in macro-fiscal policy and taxation named Prof. Handley Mpoki Mafwenga. It outlines his extensive experience in teaching, research, and advising various governments and organizations on fiscal policy and taxation matters. It also lists his academic qualifications, which include several master's degrees and a PhD in finance and economic law. The document then provides a table of contents that outlines the chapters of a larger work focused on the history, objectives, principles and analysis of taxation systems.
This document provides background information and context for a research paper on foreign aid in Tanzania. It discusses different modalities of foreign aid received by the Tanzanian government, including general budget support (GBS), basket funding, and direct project funding. In the past, basket funding and project funding were more popular than GBS. However, basket funding and project funding have shown some shortcomings, such as creating parallel implementation systems, limiting government ownership over resource allocation, and making it difficult to reduce duplication of activities. The research paper will examine foreign aid and its impact on Tanzania's economy and development. It will utilize various research methods and analyze data to draw conclusions and policy implications.
The document discusses the benefits of meditation for reducing stress and anxiety. Regular meditation practice can help calm the mind and body by lowering heart rate and blood pressure. Studies have shown that meditating for just 10-20 minutes per day can have significant positive impacts on both mental and physical health over time.
Energizing roofs using Solar Energy for Captive ConsumptionAmit Barve
This document contains the agenda for a workshop on using solar energy for captive consumption through rooftop solar panels. The workshop agenda includes opening remarks, an address by the Counsel General, introductions to self-generation for captive consumption and the market potential, a case study of AUMA India Private Limited's rooftop solar installation, an overview of Karnataka's net metering policy, and a presentation on financing solar projects through Siemens Financial Services. Attendees can email the workshop organizers to request copies of the presentations.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
This document provides an overview of an expert in macro-fiscal policy and taxation named Prof. Handley Mpoki Mafwenga. It outlines his extensive experience in teaching, research, and advising various governments and organizations on fiscal policy and taxation matters. It also lists his academic qualifications, which include several master's degrees and a PhD in finance and economic law. The document then provides a table of contents that outlines the chapters of a larger work focused on the history, objectives, principles and analysis of taxation systems.
This document provides background information and context for a research paper on foreign aid in Tanzania. It discusses different modalities of foreign aid received by the Tanzanian government, including general budget support (GBS), basket funding, and direct project funding. In the past, basket funding and project funding were more popular than GBS. However, basket funding and project funding have shown some shortcomings, such as creating parallel implementation systems, limiting government ownership over resource allocation, and making it difficult to reduce duplication of activities. The research paper will examine foreign aid and its impact on Tanzania's economy and development. It will utilize various research methods and analyze data to draw conclusions and policy implications.
This document provides an overview of Handley Mpoki Mafwenga Simba, an eminent macro-fiscal policy analyst and legal expert. It outlines his extensive experience in teaching, research, and advising various governments and organizations on matters of investment, fiscal policy, poverty, and taxation. It also lists his academic qualifications, which include several master's degrees and a PhD in finance and economic laws from various prestigious universities. The document contains the table of contents for a larger work on the history, principles, objectives, and analysis of taxation systems.
The document discusses several approaches Tanzania has taken regarding its extractive industries, particularly oil and gas. It outlines the natural gas policy approach, legislation-based approach, contractual-based approach using production sharing agreements, transparency approach by joining the EITI, and a local content policy. It also discusses questions about when Tanzania will start benefiting from natural gas revenues, CCM and UKAWA's differing priorities around agriculture and education, and the potential for industrialization to create jobs under Magufuli's leadership.
The document discusses Tanzania's progress towards achieving the UN Sustainable Development Goals (SDGs) of ending poverty by 2030. It notes that while Tanzania's poverty rate has declined as economic growth increases, more efforts are still needed to improve infrastructure and access to services in remote areas. The SDGs are seen as promoting sustainable development in Tanzania by integrating economic, social and environmental priorities. However, challenges remain in fully achieving all the goals given national circumstances and global issues like climate change.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
This document provides information about the TEKU Journal No. 5, 2015 published by Teofilo Kisanji University. It includes the editorial board members, contents of the journal, and notes for contributors. The journal contains both theoretical and research articles focusing on Tanzania's education system and socio-economic development, covering topics such as teacher job satisfaction, mineral taxation, agriculture, use of Kiswahili language, naming systems, and small and medium enterprises.
The document discusses the oversight role of the Tanzania Minerals Audit Agency (TMAA) in monitoring mining investment, production, and transportation of minerals in Tanzania. Some key points:
1. TMAA was established in 2009 to strengthen monitoring of mineral production and exports, which was previously inadequate. It oversees large, medium, and small mines for all minerals.
2. TMAA's roles include auditing mineral production and exports, monitoring environmental management, advising the government, and countering mineral smuggling. It stations auditors at mines daily.
3. Major reforms in the 1990s attracted increased mining investment. Several large gold mines opened between 1998-2009. TMAA works closely with other
This document provides an overview of Handley Mpoki Mafwenga, an expert in macro-fiscal policy, taxation law, and advocacy. It notes his extensive experience working for the governments of Tanzania and other international organizations. It also lists his academic qualifications, which include several advanced degrees in fields related to finance, economics, law, and taxation. The document then presents a table of contents that outlines the chapters of the full document, which appear to cover the history of taxation, definitions and objectives of taxation, principles of a good tax system, and the relationship between taxation and governance, democracy, and human rights.
This document summarizes journal articles and cases related to working capital management and its impact on corporate profitability and taxation. It discusses key issues such as whether the sale of shares can be subject to capital gains tax if the asset is owned outside the country where the sale takes place, and whether a non-resident owning offshore assets is subject to capital gains tax in that country. It also examines cases that have impacted the ability of Tanzania to collect capital gains tax on offshore share sales by mining companies. In addition, it provides a brief literature review on the economic allegiance of income.
This document provides an overview and agenda for the Commonwealth Natural Resources Forum held from April 6-8, 2011 in London. The forum brought together senior government officials from 18 Commonwealth countries to discuss key issues in the development and management of natural resources. It was organized around five sessions covering topics such as contracting, fiscal regimes, revenue management, environmental and social risks. The goal was to share experiences and contemporary best practices between governments and industry experts. The Commonwealth Secretariat has extensive experience assisting countries with natural resource issues and the forum aimed to further support members states through high-level discussion and capacity building.
This document contains a summary of the contents of a book on mineral taxation in Tanzania. It discusses challenges in the mineral sector such as inadequate contribution to the national economy, lack of thin capitalization restrictions, and environmental degradation. It also outlines the key transformations of Tanzania's fiscal regime for minerals over four phases from pre-independence to present. The phases include the period before and after independence, during the 1997 Mineral Policy and 1998 Mining Act, fiscal reforms of 2003/04, and the 2009 Mineral Policy and 2010 Mining Act. The document discusses determination of tax liability, incentives, deductions, ring-fencing provisions, and withholding taxes.
This document discusses the taxability of commissions received by airline agents under value-added tax (VAT) laws. It analyzes key concepts related to VAT such as tax point, place of supply, taxable supply, and taxable value. It argues that while commissions may be excluded from the taxable value of airline tickets, this does not mean they are exempt from VAT. The document examines agency relationships in the airline industry and how commissions fit within the normal VAT practices. It ultimately suggests that commissions should be subject to VAT if the applicable tax laws do not clearly exempt them.
This document provides an overview of Handley Mpoki Mafwenga Simba, an eminent macro-fiscal policy analyst and legal expert. It outlines his extensive experience in teaching, research, and advising various governments and organizations on matters of investment, fiscal policy, poverty, and taxation. It also lists his academic qualifications, which include several master's degrees and a PhD in finance and economic laws from various prestigious universities. The document contains the table of contents for a larger work on the history, principles, objectives, and analysis of taxation systems.
The document discusses several approaches Tanzania has taken regarding its extractive industries, particularly oil and gas. It outlines the natural gas policy approach, legislation-based approach, contractual-based approach using production sharing agreements, transparency approach by joining the EITI, and a local content policy. It also discusses questions about when Tanzania will start benefiting from natural gas revenues, CCM and UKAWA's differing priorities around agriculture and education, and the potential for industrialization to create jobs under Magufuli's leadership.
The document discusses Tanzania's progress towards achieving the UN Sustainable Development Goals (SDGs) of ending poverty by 2030. It notes that while Tanzania's poverty rate has declined as economic growth increases, more efforts are still needed to improve infrastructure and access to services in remote areas. The SDGs are seen as promoting sustainable development in Tanzania by integrating economic, social and environmental priorities. However, challenges remain in fully achieving all the goals given national circumstances and global issues like climate change.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
This document provides information about the TEKU Journal No. 5, 2015 published by Teofilo Kisanji University. It includes the editorial board members, contents of the journal, and notes for contributors. The journal contains both theoretical and research articles focusing on Tanzania's education system and socio-economic development, covering topics such as teacher job satisfaction, mineral taxation, agriculture, use of Kiswahili language, naming systems, and small and medium enterprises.
The document discusses the oversight role of the Tanzania Minerals Audit Agency (TMAA) in monitoring mining investment, production, and transportation of minerals in Tanzania. Some key points:
1. TMAA was established in 2009 to strengthen monitoring of mineral production and exports, which was previously inadequate. It oversees large, medium, and small mines for all minerals.
2. TMAA's roles include auditing mineral production and exports, monitoring environmental management, advising the government, and countering mineral smuggling. It stations auditors at mines daily.
3. Major reforms in the 1990s attracted increased mining investment. Several large gold mines opened between 1998-2009. TMAA works closely with other
This document provides an overview of Handley Mpoki Mafwenga, an expert in macro-fiscal policy, taxation law, and advocacy. It notes his extensive experience working for the governments of Tanzania and other international organizations. It also lists his academic qualifications, which include several advanced degrees in fields related to finance, economics, law, and taxation. The document then presents a table of contents that outlines the chapters of the full document, which appear to cover the history of taxation, definitions and objectives of taxation, principles of a good tax system, and the relationship between taxation and governance, democracy, and human rights.
This document summarizes journal articles and cases related to working capital management and its impact on corporate profitability and taxation. It discusses key issues such as whether the sale of shares can be subject to capital gains tax if the asset is owned outside the country where the sale takes place, and whether a non-resident owning offshore assets is subject to capital gains tax in that country. It also examines cases that have impacted the ability of Tanzania to collect capital gains tax on offshore share sales by mining companies. In addition, it provides a brief literature review on the economic allegiance of income.
This document provides an overview and agenda for the Commonwealth Natural Resources Forum held from April 6-8, 2011 in London. The forum brought together senior government officials from 18 Commonwealth countries to discuss key issues in the development and management of natural resources. It was organized around five sessions covering topics such as contracting, fiscal regimes, revenue management, environmental and social risks. The goal was to share experiences and contemporary best practices between governments and industry experts. The Commonwealth Secretariat has extensive experience assisting countries with natural resource issues and the forum aimed to further support members states through high-level discussion and capacity building.
This document contains a summary of the contents of a book on mineral taxation in Tanzania. It discusses challenges in the mineral sector such as inadequate contribution to the national economy, lack of thin capitalization restrictions, and environmental degradation. It also outlines the key transformations of Tanzania's fiscal regime for minerals over four phases from pre-independence to present. The phases include the period before and after independence, during the 1997 Mineral Policy and 1998 Mining Act, fiscal reforms of 2003/04, and the 2009 Mineral Policy and 2010 Mining Act. The document discusses determination of tax liability, incentives, deductions, ring-fencing provisions, and withholding taxes.
This document discusses the taxability of commissions received by airline agents under value-added tax (VAT) laws. It analyzes key concepts related to VAT such as tax point, place of supply, taxable supply, and taxable value. It argues that while commissions may be excluded from the taxable value of airline tickets, this does not mean they are exempt from VAT. The document examines agency relationships in the airline industry and how commissions fit within the normal VAT practices. It ultimately suggests that commissions should be subject to VAT if the applicable tax laws do not clearly exempt them.
Mafwenga-Taxability of Commission Under Destination-based VAT(1)
UFA WA UTEKELEZAJI WA LOCAL CONTENT
1. UFA WA UTEKELEZAJI WA SERA YA UWEZESHAJI NA USHIRIKISHWAJI KATIKA
TASNIA YA UZIDUAJI KWENYE MAFUTA NA GESI ASILIA- Je Ni Jeneza la
Uchumi wa Viwanda?
Na: Prof Handley Mpoki Mafwenga Simba
Ph.D (Finance), MSc (Finance), MBA (Mg.Eco), LLM (Taxation), PGDTM, LLB, ADTM
[Mchambuzi wa Sera za Uchumi, Bajeti na Kodi]
Tunaweza kujiuliza Watanzania; Kwanini tunahitaji Uwezeshaji na Ushirikishwaji?
Kuna mambo matatu ya kuangalia (1) Kufuatilia Ukamilishaji wa Miradi; ambapo
Uwezeshaji na Ushirikishwaji ni Mkakati wa Kutiliwa Maanani katika ukamilishaji
wa Miradi inayowekezwa nchini. Wawekezaji wenye Miradi kwenye Sekta ya
Mafuta na Gesi wanapaswa kuheshimu Uwezeshaji na Ushirikishwaji kuwa ni
Thamani Kubwa katika kupendekeza miradi itakayowekezwa nchini kwenye
mafuta na gesi; aidha Uwezeshaji na Ushirikishwaji ukihusishwa kwenye Tathmini
za miradi itawawezesha Wawekezaji hao; ikiwa ni pamoja na kupata faida ya
ushindani kwenye Asasi za Ubia wakati zikihitaji leseni kwa kupewa leseni kwa
urahisi na pia kusaidia zaidi wakati wa majadiliano ya Mikataba na nchi yetu.
(2) Kusaidia Biashara au Malengo ya Sera za Umma; ambapo Kanuni za
Uwezeshaji na Ushirikishwaji kama vile, Utoaji taarifa, unapaswa kuzingatiwa
wakati ambapo husaidia sana biashara na malengo ya sera za umma kuundwa
vyema. Kila Mpango Mkakati wa Uwezeshaji na Ushirikishwaji unapaswa kuwa na
Viashiria sahihi vinavyoruhusu kampuni kupima utekelezaji wa miradi yake dhidi
ya malengo. Kukusanya takwimu sahihi pia kunasaidia kukidhi mahitaji ya utoaji
taarifa; na (3) Kuwepo kwa Matumaini; ambapo kutokana na mazingira ya
ushindani unaosababisha kushuka kwa uzalishaji (kwa sababu mafuta ni rasilimali
inayokwisha baada ya kuvunwa) ukilinganisha na kukua kwa uuzaji wa rasilimali za
nishati; kampuni katika Sekta ya Mafuta na Gesi zinakabiliwa na matumaini
makubwa kuwa uzalishaji wa mafuta na gesi utapunguza kwa kiasi kikubwa athari
mbaya za kiuchumi, kijamii na kisiasa, na itakuwa ni chanzo kikubwa cha kodi,
mrabaha na kuwa moja ya nguzo ya kutekeleza Uwajibikaji kwa Jamii (CSR).
2. Wananchi wa ndani ya nchi ikiwa ni pamoja na wanaozunguka maeneo ya utafiti
na uchimbaji hawaepukiki kuwa na matumaini makubwa juu ya miradi iliyokaribu
nao. Hii ni kwa vile Uwezeshaji na Ushirikishwaji unaongezeka thamani kwenye
Mnyororo wa Thamani wa Tasnia ya Uziduaji na huzalisha Uchumi shirikishi na
endelevu kupitia kwenye mseto wa Uchumi na nafasi za ajira. Mfano; Jamii ya
watu wa Mtwara baada ya kusikia upatikanaji wa mafuta na gesi walikuwa na
matumaini makubwa ya kuondokana na wimbi la Umaskini kwa kuwa na
matumaini ya kushirikishwa na kuwezeshwa kwenye sekta hiyo.
Picha Na 1: Jamii Inayozunguka Maeneo ya Rasilimali za Mafuta na Gesi Wanapokuwa na
Matumaini Makubwa
Uwezeshaji na Ushirikishwaji unapaswa kufuatiliwa na kusimamiwa kwa karibu ili
rasilimali zetu ziende sambamba na uchumi wa Viwanda. Katika hilo, Vifungu Na
220 na Na 221 vya Sheria ya Petroli Na 21 ya Mwaka, 2015; Wenye Mikataba na
Wakandarasi wa Kati wanalazimika kuwasilisha Taarifa juu ya Utekelezaji wa Ajira
zao, Mafunzo na Manunuzi na Programu ya Kuendeleza Wauzaji wa ndani, ikiwa
ni pamoja na hatua zilizotekelezwa na wenye Leseni kuziba mianya ya Mafunzo
iliyobainika kwenye Mamlaka za Udhibiti. Wenye leseni wanao wajibu wa kutoa
taarifa juu ya Programu za Manunuzi ya Wakandarasi wa Kati. Hii inasaidia
kulinda ongezeko la thamani kwenye Uwezeshaji na Ushirikishwaji ili Ongezeko
3. hilo liwe ni sehemu ya Mnyororo wa thamani wa Uchumi wa Viwanda
tunaoutarajia. Aidha, jukumu hilo limebainishwa katika Ibara ya 21 (f) ya Mkataba
wa Uzalishaji na Ugawanaji Faida (MPSA wa Mwaka 2013) ambao unawataka
Wakandarasi kuwasilisha Mpango wa Mwaka wa Uwezeshaji na Ushirikishwaji,
ambao unapaswa kuwasilishwa na Programu ya Mwaka ya Kazi na Bajeti kwa ajili
ya Shughuli zinazohusiana na Petroli.
Maendeleo ya Nguzo Viwanda ni Mhimili mkubwa wa Kukuza Ongezeko la
Uwezeshaji na Ushirikishwaji. Hii itategemea Zaidi uwepo wa Uwazi na Utawala
Bora katika Myororo wa Uwezeshaji na Ushirikishwaji. Wakandarasi wanapaswa
kufuatiliwa kwa karibu kupitia kwenye Taarifa zao zilizo wazi na kuhakikiwa na
Mtaalamu Huru. Kwa mujibu wa Ibara ya 21(g) ya Mkataba wa Uzalishaji na
Ugawanaji Faida (MPSA, wa Mwaka 2013) Mkandarasi analazimika kuwasilisha
Taarifa ya Mwaka ambayo itahakikiwa na Mtaalamu Huru mwenye Ujuzi na
inatakiwa kujumuisha maelezo ya shughuli za Mkandarasi; mbali na Majukumu ya
Ugawanaji Faida ya Uzalishaji na ya Kibajeti ndani ya Mkataba na athari zake
kwenye Uwezeshaji na Ushirikishwaji na Umuhimu wake katika Kuongeza thamani
ya ndani ya nchi.
Mikataba ya Utafiti na Uchimbaji wa mafuta na gesi ni eneo lenye utata katika
dhana ya Kuwawezesha na Kuwashirikisha Watanzania. Hata hivyo, Shirika la
Maendeleo ya Petroli Nchini (TPDC) linapaswa kutekeleza kwa ufanisi utekelezaji
wa vifungu vya sheria za Uwezeshaji na Ushirikishwaji ndani ya Mikataba. Hii
itawezesha raia wa Tanzania kuweza kushiriki kikamilifu na kufaidika na fursa
katika sekta ya mafuta na gesi kama vile ajira na uzalishaji wa bidhaa na huduma
katika Tasnia ya Uziduaji. Ugawanaji wa Faida hutokana na Jumla ya Uzalishaji,
ambao pia hutoa Mrabaha wa asilimia 5% nje ya Bahari Kuu na asilimia 12.5%
ndani ya Bahari Kuu. Ukomo wa Marejesho ya gharama kwa Tanzania ni kati ya
asilimia 60% na asimilia 70%. Ukomo huu hutumika pale tu ambapo hakuna
Uchimbaji wa pamoja baada ya mgao wa marejesho ya gharama za Mkataba kwa
mujibu wa Ibara ya 10 (f) (iii) ya Mkataba wa Uzalishaji na Ugawanaji Faida (MPSA,
wa Mwaka, 2008). Baada ya marejesho ya gharama anayojirejeshea Mkandarasi
ndipo hupatikana faida inayogawiwa kati ya Mkandarasi na TPDC kwa utaratibu
wa kupunguza Mgao kwa kiwango cha Uzalishaji. Faida hiyo hutozwa asilimia 30%
ya Kodi ya Mapato; na Pato baada ya tozo hutozwa kodi ya zuio kwa asilimia 10%
ambayo ni Gawio na Riba (Kama ilivyooneshwa katika Picha Na 2).
4. Ibara ya 24 (b) ya Mkataba wa Uzalishaji na Ugawanaji Faida (MPSA wa Mwaka,
2004) unaipa TPDC haki ya kufanya ukaguzi wa taarifa za hesabu kwa Kampuni za
Kimataifa za Mafuta kwa kuhakiki gharama zilizowasilishwa na Kampuni hizo
kama gharama hizo wanastahili kujirejeshea au la. Kiambatanisho D cha Mkataba
wa Mwaka, 2004 kinaitaka TPDC kuhakiki marejesho ya gharama za utafiti ndani
ya miaka miwili baada ya mwaka wa kuanza kufanya shughuli zinazohusiana na
Petroli. Hii ni kabla ya kipindi cha Mwaka Mmoja wa kipindi ambacho
Wakandarasi kama walipa kodi wanapaswa kukadiriwa kodi zao na ni kipindi cha
kabla ya Miaka Mitatu wanayopaswa kuhifadhi rekodi za hesabu zao kwa mujibu
wa Sheria ya Kodi ya Mapato Sura ya 332.
Iwapo TPDC haitaweza kuhakiki marejesho ya gharama, ina maana Kampuni hizo
za Mafuta za Kimataifa zitainyima Tanzania manufaa yanayoweza kupatikana
kwenye sekta hiyo. Ikiwa ni pamoja na thamani halisi ambayo ingepatikana
Kwenye mnyororo wa Uchumi wa Viwanda. Uhakiki wa marejesho ya gharama
hizo una lengo la kuipatia Tanzania manufaa ya hali ya juu ambayo
yanategemewa kupatikana katika faida inayopatikana kwenye mafuta na gesi
baada ya Kuondoa gharama za uwekezaji uliyofanywa na Kampuni hizo wakati wa
Utafiti. Hata hivyo, kwa sasa hakuna Sera, Kanuni, na Mwongozo ambao unaweza
kusaidia na kushinikiza utekelezaji wa Uhakiki wa gharama za kurejeshwa. Ili
kuziba mwanya huo, Muundo wa Utumishi wa TPDC unapaswa kuelezea kuhusu
Uhakiki wa gharama za marejesho na kubainisha kazi zinazostahili kufanywa. Hii ni
pamoja na kubainisha hatua za kuhakikisha kuwa Uhakiki wa gharama za
marejesho zinazotumika na Kampuni za Kimataifa za Mafuta unafanywa kwa
muda unaostahili kwa mujibu wa Mikataba ya Uzalishaji na Ugawanaji Faida
(PSAs). Kunapaswa kuwepo pia na mfumo wa Usimamizi na Tathmini kwa ajili ya
mapitio na maboresho ya kazi za Uhakiki wa gharama za marejesho; aidha, Wizara
ya Nishati na Madini inapaswa kufuatilia Uhakiki huo. Aidha, Maafisa Dawati wa
TPDC wanapaswa kuwa na Majukumu ya Kazi yanayohusisha Uwezeshaji na
Ushirikishwaji. Wana Sayansi wa Jiolojia waliobobea kwenye shughuli za Utafiti na
Uchimbaji wanapaswa kupewa uwezo unaoweza kupanua wigo wa elimu yao
Zaidi kuhusisha Uwezeshaji na Ushirikishwaji kwenye Sekta ya Mafuta na Gesi.
Uhakiki wa gharama zilizotumika na Kampuni za Mafuta za Kimataifa unafanywa
na Kurugenzi ya Ukaguzi wa Ndani ya TPDC kuanzia Mwaka 2008, ikiwa ni pamoja
na shughuli zake muhimu za ukaguzi wa ndani na mifumo ya kudhibiti ikiwa ni
pamoja na gharama za TPDC.
5. Picha Na 2: Mgawanyo wa Faida Kwa Mujibu wa Mikataba na Mapato ya Serikali Kwenye
Sekta Ya Mafuta
Wizara ya Nishati na Madini inapaswa kuandaa Mipango kuhakikisha kuwa
Watanzania wanaajiriwa na Kampuni za Mafuta za Kimataifa ikiwa ni pamoja na
Wakandarasi wa kati kwa hali ya juu inayokidhi mahitaji kama ilivyobainishwa
kwenye Mikataba. Hii inapaswa kuwekwa kwenye Mpango Mkakati ili kuonesha
shughuli zote za Kujenga Uwezo kwa Watanzania ili waweze kupata fursa ya
kuajiriwa na Kampuni za Mafuta za Kimataifa na Wakandarasi wa Kati. Kwa
upande mwingine Wizara ya Nishati na Madini pamoja na TPDC ambaye ni mmiliki
wa Leseni wanapaswa kufuatilia kwa karibu shughuli za Wakandarasi wa Kati
kuhakikisha kuwa Watanzania wanaajiriwa. Na hii itawezekana tu pale ambapo
TPDC wana Mikataba na Wakandarasi hao ili Shirika hilo liwajibike moja kwa moja
kufuatilia badala ya kuziachia Kampuni za Mafuta za Kimataifa kufanya ufuatiliaji
huo.
Kunapaswa kuwepo na uratibu wa wazi na Mkakati wa mwasiliano kati ya Wizara
ya Nishati na Madini na TPDC kuhusu Uwezeshaji na Ushirikishwaji. Wizara ya
6. Nishati na Madini ndiyo Taasisi inayoongoza Sekta ya Mafuta na Gesi, hivyo inalo
jukumu la kuratibu na kuwasiliana na Wadau wengine katika Tasnia ya Uziduaji
katika masuala yanayohitaji mahusiano baina yao. TPDC inapaswa kuandaa
mfumo wa Ufuatiliaji na Uhakiki kwa ajili ya kufanya marejeo ya shughuli ya
ufuatiliaji wa utekelezaji wa Kampuni za Mafuta za Kimataifa kwa ajili ya matakwa
yanayohusiana na Uwezeshaji na Ushirikishwaji. Aidha, Kurugenzi inayohusiana na
Bahari Kuu ya TPDC inao wajibu wa kufuatilia utekelezaji wa Mikataba ya Mafuta
kwavile TPDC pia ni mmiliki wa Leseni. Idara hii inayo Mipango Kazi ya kufuatilia
kuhusu Uwezeshaji na Ushirikishwaji na hii ni pamoja na Bajeti za Kampuni za
Mafuta za Kimataifa. Kurugenzi hii pia inafanya kazi kama hizi kwa upande wa
Mikataba.
Kuna Changamoto Zinazoweza kujitokeza katika kutekeleza Sera ya Uwezeshaji na
Ushirikishwaji ya Mwaka, 2014 ambazo ni; (1) Ukosefu wa Uwezo wa Raslimali
Watu na Ujuzi wa Elimu; ambayo ina mitazamo miwili (i) Mitazamo kwa Nchi
zinazoendelea; Ukosefu wa Ujuzi unazuia kuwajumuisha wafanyakazi wa ndani
yaani Watazania kwenye Tasnia ya Uziduaji na kuendeleza Viwanda Msingi
unaohitajika kusambaza manufaa ya Sekta ya Mafuta na Gesi kwenda kwenye
sekta zingine; (ii) Mtazamo kwa Kampuni za Uchimbaji; Ukosefu wa ujuzi unaweza
kusababisha ucheleweshaji wa miradi mipya, kuongeza gharama na hata
kudhoofisha malengo ya Uwezeshaji na Ushirikishwaji. Ni Bahati kuwa pamoja na
mambo mengine, mnamo Mwezi Mei, 2015 Benki ya Maendeleo ya Afrika (ADB)
ilitoa Rasimu ya Mkakati kwenye Asasi ya Afrika inayojishughulisha na Maliasili
(African Natural Resources Center) iliyoanzishwa na Benki ya Maendeleo ya Afrika
(ADB) Mwaka, 2013 kuhakikisha kunakuwepo na Programu ya Ujenzi wa Uwezo
kwa nchi Wananchama wa Benki hiyo. Maeneo kama Maji, Misitu, Ardhi, Uvuvi,
Mafuta, Gesi na Madini ndiyo yaliyoangaliwa changamoto zake. Tatizo kubwa la
Sera ya Uwezeshaji na Ushirikishwaji ni kuwa; uwepo wa Ujuzi wa watu wa ndani
ya nchi mara nyingi huwa nyuma ya mahitaji ya Tasnia yenyewe. Kampuni nyingi
za mafuta na gesi zimekuwa zikitumia hali hii ya kuchelewa kwa Ujuzi kuwa
kisingizio cha kutotekeleza Sera hiyo.
Changamoto ya pili ni Miundombinu Mibovu: Miundombinu dhaifu inazuia
upanuzi wa Viwanda Msingi katika uzalishaji. Huduma za jamii kama vile barabara,
reli na usafiri wa ndege, mawasiliano, usambazaji wa umeme na maji unajenga
mazingira ambayo yanawezesha biashara kuendelea na kuleta tija kwa ujumla.
Uhaba wa Miundombinu hiyo ya Jamii ya msingi hapa Tanzania unazuia uhusiano
wa Maendeleo kati ya Tasnia ya Uziduaji na Sekta zingine za Uchumi. Changamoto
7. ya tatu ni Udhaifu wa Viwanda Msingi na Ujenzi wake Thabiti; Tasnia ya Uziduaji
inapaswa kujikita katika uwezo wa ndani uliopo kwenye Viwanda vya uzalishaji
bidhaa na huduma. Hata hivyo, katika nchi nyingi Viwanda Msingi ni dhaifu, ni
mdogo, una teknolojia dhaifu, ufadhili wa fedha na taarifa dhaifu, na hivyo hauna
ushindani katika mazingira ya Tasnia ya Kimataifa. Serikali ina vitu viwili inaweza
kutumia katika kuhakikisha kuwa Mafuta, na gesi zinachangia Kukuza Viwanda
Msingi. (1) Mrabaha na Ukusanyaji wa Mapato ya Kodi. Hii ni kwavile, faida ya
mafuta na gesi ni sehemu ya Wigo wa Kodi ambao unaipa Serikali mapato
yanayowekezwa kwenye miundombinu na miradi mingine inayoweza kusaidia
kuendeleza na kupanua Viwanda Msingi. (2) Uwezeshaji na Ushirikishwaji ambapo
Mkakati huu unapewa kipaumbele kwa Watanzania na Kampuni za ndani ya nchi.
Serikali inahitaji eneo hili liwe kubwa katika Manunuzi ya bidhaa na huduma
kwenye soko huria. Kuweka upendeleo kama vile bei za chini kwa wazalishaji wa
ndani wakati wa kutoa zabuni.
Aidha kuna Changamoto ya Nne ambayo ni Utawala Mbovu na Mazingira ya
Biashara Duni; Nchi zenye maliasili nyingi zinakosa mazingira wezeshi kuinua
ujenzi wa biashara za ndani. Uwezeshaji na Ushirikishwaji ukifanywa vizuri
unasaidia Kukuza Maendeleo ya Viwanda kupitia kwenye hatua ya mpito yenye
Uchumi mdogo kwenda kwenye Uchumi jumuishi katika Uchumi wa Kimataifa.
Matokeo ya Uwekezaji kutoka nje ambao ni mtapakao wa matokeo ya Uchumi
unaweza kusababisha Viwanda vya ndani kukua na kujifunza kwa kuingia kwenye
ushindani wa kimataifa na kwenye viwango vya kimataifa. Hata hivyo, rushwa
inaharibu heshima ya biashara katika nchi na inazifanya Kampuni za kigeni
kuvunja Sheria za nchi. Mfano; huko Angola, Watumishi wa Umma wanapata
faida kubwa kutoka kwenye Sera ya Uwezeshaji na Ushirikishwaji ambayo
inazitaka Kampuni za kigeni kuwa na Ubia na Kampuni za Wazawa katika kupata
leseni. Kuna ushahidi zaidi kuwa Kampuni za Mafuta za kigeni zinawalipa ada
kubwa Watumishi wa Umma wa Angola na Wasomi katika fani ya Uchumi kuunda
Kampuni zinazokuwa mstari wa mbele kupata leseni huku zikikosa uwezo wa
kitaalamu na kifedha kufanya shughuli za mafuta. Viongozi Wakubwa wa Serikali
ya Angola ndiyo wanadhibiti na kumiliki Hisa za Kampuni zilizo kwenye Ubia.
Ukweli ni kuwa Ukosefu wa Muundo wa Uhusiano na Uwezo mdogo wa Kitaasisi
na ukosefu wa Utawala bora ni tatizo kubwa linalozuia Sera ya Uwezeshaji na
Ushirikishwaji kuleta Maendeleo halisi ya Uchumi Barani Afrika.
8. Picha Na 3: Tarakibu (Model) Ya Uendelezaji Wa Uwezeshaji Na Ushirikishwaji Kwenye Tasnia
Ya Uziduaji
Tarakibu katika Picha Na 3 inaonesha jinsi ambavyo mambo manne yaliyo nje ya
Mchoro kama yakiingiliana yanaweza kuleta thamani Kwenye Tasnia ya Uziduaji
nchini Tanzania. Maendeleo ya Uwezeshaji na Ushirikishwaji yameoneshwa
katikati ya Mchoro. Sera za ndani ya Nchi zimejikita Kwenye sekta za Uchumi
pamoja na Tasnia ya Uziduaji. Sera hizi zinajumuisha Sera za Umma na za Viwanda
ambazo zinadumu pale tu palipo na Maendeleo ya Uchumi Endelevu; Kwa upande
wa Miundombinu ya ndani ya Nchi masuala kama ya Teknolojia ya habari,
mahitaji ya kampuni za ndani ya nchi, Viwango, na elimu katika Tasnia ya Uziduaji
ni eneo muhimu sana; Mazingira ya ndani ya nchi ni jambo ambalo Sera zote za
ndani, Uwezo wa ndani, Miundombinu ya ndani na mambo mengine
yanahifadhika. Mfano mzuri ni Mazingira ya Uchumi Jumla ambayo ni muhimu
kwa uwekezaji hasa ukiangalia masuala ya bei za ndani, masuala ya kubadilisha
fedha za kigeni, riba n.k; Uwezo wa ndani ya Nchi unahusisha elimu, ujuzi na
Maendeleo ya utaalamu, uhamishaji wa teknolojia, Utafiti, uzalishaji wa ndani na
huduma zitolewazo na Kampuni za ndani ya Nchi; Aidha, kiwango cha Uwezeshaji
na Ushirikishwaji kinategemea Zaidi Ubora wa mahusiano kati ya Masuala ya
Kisiasa, Miundombinu, na Ukuaji wa Viwanda pamoja na athari zake. Uwezeshaji
na Ushirikishwaji unahitaji mazingira na hali inayoweza kufikiwa kwa mafanikio.
Kuna mambo matatu yanayofafanuliwa katika fasihi za utafiti; (1) Sera Sahihi (2)
Muundo Sahihi na (3) Uwezo wa Tasnia ya ndani. Maeneo haya ndiyo
yanayobebwa na Tarakibu (Model) Kwenye Picha Na 3.
9. Nchi nyingi zilizoendelea, katika kipindi chao cha awali cha Maendeleo ya
Viwanda, ziliweka hatua za kulinda Viwanda vyao ikiwa ni pamoja na Uwezeshaji
na Ushirikishwaji, ambao unaweza kusaidia Maendeleo kwa Viwanda vya ndani
dhaifu, kusaidia uhamishaji wa teknolojia, na hivyo kuziba mwanya mkubwa wa
utofauti wa teknolojia kati ya nchi zinazoendelea na zilizoendelea. Uwezeshaji na
Ushirikishwaji unaongeza kwa kiasi kikubwa uzalishaji wa ndani na unaleta ajira
kwa sababu Viwanda vichanga vinahitaji kulindwa na nguvu ya soko dhidi ya
Kampuni za Kimataifa; hivyo ufa unaojitokeza unahitaji kuzibwa kwa kuweka
mahusiano ya kimaendeleo baina ya nchi hizo. Hakika kama kutakuwa na Ufa
katika kutekeleza Sera ya Uwezeshaji na Ushirikishwaji ya Mwaka, 2014 itabaki
kuwa Jeneza la Uchumi wa Viwanda.
MUNGU IBARIKI TANZANIA, MUNGU IBARIKI AFRIKA”