Masters Dissertations

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Tax disputes system in Tanzania a critical analysis of the tax revenue appeals act 2000) (chapter 408 revised edition 2002)
(University of Dar es Salaam, 2007) Beleko, Juma Salim
The study examines the tax appeals system in Tanzania after the establishment of the Tanzania Revenue Authority. It seeks to analyze the legal frame work for tax disputes settlement, the efficacy of the attendant laws and die experience gathered so far. The guiding assumption being that following the transition from centralized to 6ee market economy which paved the way for the establishment of the Tanzania Revenue Authority, a semi autonomous Government agency vested with the duty of assessing, collecting and accounting Government revenue. It argues that the tax appeals system in Tanzania is not effective and democratic to cater for the new environment in a free market economy, which demands for a simple and efficient tax appeals process. The study attempts to explain the point by examining the tax appeal process. This is shown in the analysis of the legal frame work for tax appeals in Tanzania in Chapter Two, the functioning of the new tax appeals system in Chapter three, a comparison of tax appeals between Tanzania and other tax jurisdictions in the East African Community namely Uganda and Kenya in Chapter Four. Chapter Five draws up recommendations and conclusion.