PhD Theses

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Browsing PhD Theses by Author "Ismaili, Hamza"

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    Constitutional and human rights dimensions of real property taxation in Tanzania
    (University of Dar es Salaam, 2018) Ismaili, Hamza
    The study seeks to address the extent to which the tax laws and the process of legislation adhere to fundamental constitutional principles and doctrines; human rights principles; taxation principles; and principles of good governance in Tanzania. The study used both research methods, that is to say qualitative and quantitative methods of research were used since the study is explanatory and investigative in nature. The study has found that property tax statutes and tax statutes in general abrogate considerable number of fundamental constitutional principles and doctrines, human rights principles, taxation principles and principles of good governance. The abrogated principles include but not limited to: the principle of no taxation without representation; the principle of presumption of innocence; right of appeal; natural justice principles like the right to be heard; the rights to be informed of the decision; the principle of non-discrimination of persons and a constitutional principle of non-retrospective application of laws.The study recommends that the Executive and the Legislature should observe and adhere to constitutional, human rights and taxation principles in taxation of real property in Tanzania for achieving the desired goals of the respective taxes. The Constitution should also be amended to give among others, power to the High Court (Constitutional Court) or the Opposition in the Parliament to test the validity and legitimacy of real property tax laws before they are made operational.