The major objective of this study was to assess the extent of the current grain movement controls and taxation practiced by the different regions in the country. Some of the specific objectives of this study were to: establish whether grain movement checkpoint controls continued to exist and to what extent; identify the various types and amounts of taxes imposed on grain sales; describe the methods of grain movement controls and taxation across regions and within regions, markets and type of grains; assess the impact of grain movement control and taxation on grain market performance; and provide policy recommendations regarding the implementation of grain movement controls and taxation.


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