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Abstract
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.