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Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises
Mini Dissertation (LLM (International Trade and Investment Law in Africa))--University of Pretoria, 2025.
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University of Pretoria
2025
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| _version_ | 1867613602435825664 |
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| access_status_str | Open Access |
| author2 | Ngobeni, Tinyiko |
| author_browse | Ngobeni, Tinyiko |
| author_facet | Ngobeni, Tinyiko |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (International Trade and Investment Law in Africa))--University of Pretoria, 2025. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/107069 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:45.051Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/107069 Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises Ngobeni, Tinyiko methuselahmahona07@gmail.com Mahona, Methuselah Pascal UCTD Sustainable Development Goals (SDGs) Factoring Tanzania Regulatory Framework Receivables financing Mini Dissertation (LLM (International Trade and Investment Law in Africa))--University of Pretoria, 2025. This study investigated the reconceptualisation of the regulatory regime for factoring in Tanzania to enhance access to finance for Small and Medium Enterprises (SMEs), which constitute over ninety per cent of all businesses in the country and contribute significantly to the national GDP, accounting for more than thirty per cent. Despite their significance, they face substantial financing challenges, with only twenty per cent of SMEs having access to formal financial services from traditional banks. Factoring, a trade financing option that enables businesses to sell their accounts receivable for immediate cash, provides a viable solution to these restraints by improving cash flow and offering an alternative to conventional bank loans. This research identified the absence of a dedicated factoring law, reliance on fragmented and inadequate general laws, such as the Banking and Financial Institutions Act (Cap 342 RE 2023), and infrastructural deficits, including the lack of an electronic registry, as key barriers limiting the adoption and development of the factoring industry in Tanzania. Employing a qualitative methodology that incorporates document analysis and a comparative case study of Egypt’s robust factoring framework, the study drew on the UNIDROIT Model Law on Factoring, 2024 and the Afreximbank Model Law on Factoring, 2016, to propose a comprehensive regulatory framework. Findings revealed that factoring could address SMEs’ financial constraints by providing collateral-free, immediate liquidity, but regulatory ambiguities, high taxes, and bank-centric oversight hinder its potential. Recommendations included enacting a dedicated Factoring Act to define factoring services, encompassing modern elements such as the assignment or licensing of intellectual property, overriding anti-assignment clauses, establishing a blockchain-secured registry, and introducing tax incentives, including VAT exemptions. A proportionate licensing regime, as proposed by the Bank of Tanzania, and awareness campaigns targeting SMEs were also proposed to align with Tanzania’s Development Vision 2050 and bridge the estimated US$1.3 billion SME financing gap, thereby fostering economic growth and regional trade integration, particularly through the AfCFTA. Centre for Human Rights LLM (International Trade and Investment Law in Africa) Unrestricted Faculty of Laws SDG-08: Decent work and economic growth SDG-09: Industry, innovation and infrastructure SDG-01: No poverty SDG-10: Reduces inequalities 2025-12-03T09:04:57Z 2025-12-03T09:04:57Z 2025-12-10 2025-10-01 Mini Dissertation * D2025 http://hdl.handle.net/2263/107069 Disclaimer Letter en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Factoring Tanzania Regulatory Framework Receivables financing Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title | Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title_full | Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title_fullStr | Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title_full_unstemmed | Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title_short | Reconceptualising the regulatory regime for factoring in Tanzania in support of small and medium enterprises |
| title_sort | reconceptualising the regulatory regime for factoring in tanzania in support of small and medium enterprises |
| topic | UCTD Sustainable Development Goals (SDGs) Factoring Tanzania Regulatory Framework Receivables financing |
| url | http://hdl.handle.net/2263/107069 |