Tax Compliance In Tanzania
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Tax Compliance In Tanzania
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Author : Kibuta Ongwamuhana
language : en
Publisher: African Books Collective
Release Date : 2011
Tax Compliance In Tanzania written by Kibuta Ongwamuhana and has been published by African Books Collective this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government.
Tax Administration And Structure In Tanzania
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Author :
language : en
Publisher:
Release Date : 2008
Tax Administration And Structure In Tanzania written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Tax administration and procedure categories.
Local Taxation In Tanzania
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Author : Eugene C. Lee
language : en
Publisher:
Release Date : 1966
Local Taxation In Tanzania written by Eugene C. Lee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1966 with Business & Economics categories.
To Pay Or Not To Pay
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Author : Odd-Helge Fjeldstad
language : en
Publisher:
Release Date : 2006
To Pay Or Not To Pay written by Odd-Helge Fjeldstad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Local revenue categories.
Based on a 2003 survey of 1260 taxpayers in 42 villages or sub-wards (mtaas). Discusses how citizens' access to information on taxes collected, and how revenues are spent, is seen as a necessary condition to achieve accountable, transparent and participatory governance, and people-centred development.
A Sourcebook Of Income Tax Law In Tanzania
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Author : F. D. A. Makinyika Luoga
language : en
Publisher: Dar es Salaam University Press
Release Date : 2000
A Sourcebook Of Income Tax Law In Tanzania written by F. D. A. Makinyika Luoga and has been published by Dar es Salaam University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.
The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.
Managing Income Tax Compliance Through Self Assessment
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Author : Andrew Okello
language : en
Publisher: International Monetary Fund
Release Date : 2014-03-11
Managing Income Tax Compliance Through Self Assessment written by Andrew Okello and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-11 with Business & Economics categories.
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Regulation Of Taxation On Electronic Commerce In Tanzania An Analysis Of The Role Of The Law
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Author : Datius Didace
language : en
Publisher: GRIN Verlag
Release Date : 2022-11-23
Regulation Of Taxation On Electronic Commerce In Tanzania An Analysis Of The Role Of The Law written by Datius Didace and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-23 with Law categories.
Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.
Tax Dispute Settlement Procedures In Tanzania
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Author : Francis Mbago
language : en
Publisher:
Release Date : 2018-08-28
Tax Dispute Settlement Procedures In Tanzania written by Francis Mbago and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-28 with categories.
Essay from the year 2018 in the subject Law - Miscellaneous, course: LLB, language: English, abstract: Tax dispute implies the general conflict or disagreement between tax authority and tax payer arising from the decision of commissioner general. Such disagreement is normally caused by either poor interpretation of statutes or tax avoidance. Tax Payment is a mandatory requirement for every person who has income derived either from employment, business or investment in the year of income as provided under section 4 of Income Tax Act In a general sense, a tax is any contribution imposed by the government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, or other name. The discussion on Tax Dispute Mechanism is important phenomena following the fact that its implications amounts to costly outcome financially especially to tax payers and the government as well. Such discussion is even more relevant now given the fact that the current government focuses much on tax collection having zero tolerance on non-compliance with tax laws This presents is categorized into six main parts, where part of this of work introduces the concept of tax, its legal justification, legality and the relevancy of taxation. Part two discusses the general context of Tax Dispute Mechanism, legality and fairness principle with regards to the Tax Statutes. Parts three ponders on the procedures on Tax Dispute. Part four details the procedures of institution of appeal to the Board, whereas part five details procedures of institution appeal to the Tribunal and Finally Part Six concludes the work. Tax collection is mandated to TRA and its implementation lies on various tax officers and commissioners. Tax decisions in Tanzania are in the legal capacity of the Commissioner General of TRA. The knowledge of Tax Dispute Settlement is an important phenomenon to both tax authority and tax payers as it fosters efficiency in Tax Admini
Tax Reforms In Tanzania
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Author : Nehemiah E. Osoro
language : en
Publisher:
Release Date : 1995
Tax Reforms In Tanzania written by Nehemiah E. Osoro and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Informal sector (Economics) categories.
Taxation Policy In Tanzania
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Author : Lutfried X. Mbunda
language : en
Publisher:
Release Date : 1995
Taxation Policy In Tanzania written by Lutfried X. Mbunda and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Taxation categories.