Quick-fix policies: a failing model of implementation  Tax evasion remains a key concern across Tanzania. There remains a low tax base and high evasion. Imposing a quick-fix solution by taxing mobile phones fails to solve underlying issues. The model is widening the base of taxation, whilst neglecting the issue of tax evasion.  Therefore, to what extent will the model provide future benefits? Domestic resource policies need to ensure the taxation enables state-building and future capacities to impose tax more effectively and equally. The model relied on MOAT to collect taxes monthly, reducing the need for the TRA to construct a functioning tax-collection system or resolve social resistance to taxation. This then is effectively privatising a vital state function.