Browsing by Author "Ismaili, Hamza"

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    A comparative study of vat regimes of Tanzania and Kenya: the extent to which VAT contributes to the GDP of these countries
    (Unversity of Dar es Salaam, 2010) Ismaili, Hamza
    This work attempts to traverse through legal and non legal problems causing underperformance of VAT in Tanzania and factors making proper performance of VAT in Kenya. The study used both primary and secondary data where library research and oral unstructured interviews were conducted. The research has found that there are many problems especially in Tanzania which cause its underperformance as compared to Kenya. Among the findings of this study include: non reflection of the principle of fairness in the VAT Acts; unfettered powers of Ministers responsible for VAT especially in Tanzania; failure to capture taxable transactions by the law, non-inclusion of financial services as taxable supplies; increase of the exempt, special reliefs and zero rated supplies; inadequacy collection of tax arrears; inadequacy of penalties; poor auditing and fraudulent activities by taxable persons; lack of peoples’ awareness on the principles governing operationalization of VAT, taxable persons’ non compliance and inflationary effects of VAT. The conclusion includes various recommendations for effective performance of VAT in Tanzania which inter alia, are: - introduction of electronic tax registers; introduce withholding VAT; improving e-filing services; conducting sensitization campaigns to taxable persons and tax payers; increasing regular audits; and conducting of independent research to explore other weaknesses of VAT law in Tanzania.
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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.