The Effect of Corporate Income Tax on FDI Inflow in the Mining Sector in Tanzania

Purpose: Tanzania is one of the mineral-rich countries giving corporate income tax (CIT) concessions to encourage foreign direct investment (FDI). Tanzania's mining industry remains enticing investors, owing its expanding diversity. This paper assesses impact in sector for period 1990 – 2020. The also sought analyse other determinants FDI namely, Political stability, Human capital and infrastructure on inflow sector.
 Methodology: study utilized secondary annual time series data collected from World Bank (WB), (BOT), Foundation Studies Research International Development (FERDI). Autoregressive Distribution Lags (Ardl) estimating approach was used short-run long-run relationship between as well aforementioned variables.
 Findings: A negative Tax confirmed. Thus, portraying both effects Unique Contribution Theory, Practice Policy: To increase sector, government requires concerted efforts with relevant authorities that will ensure a fair moderation which turn compliance. carter factors linked such tax, political human quality, infrastructure. These align concurrently eclectic paradigm anchoring theory study.