 The Commission's report was presented to the Government in December 1991.The commission recommended, among other things, broadening of tax bases by taxing fringe benefits and improve compliance by more effective enforcement, reduction of individuals' and companies' income tax rates and apply the rates on broader bases, making adjustments for the effects of inflation, replace a multiple-rate structure of sales and excise taxes by a value-added-tax (VAT) and a limited number of excises on traditional excisable goods and luxury items, simplifying the customs duties by reducing the number of rates, and reducing exemptions from both customs and sales taxes.This "low-rate, broad-base" strategy was considered to be more consistent in practice with both efficient resource allocation and equity than the "high-rate, narrow-base" pattern that had dominated the Tanzanian tax system in the past.