Browsing by Author "Lyimo, Jovin Aloyse"

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    Income tax administration in Tanzania (mainland): the problems of assessment and collection of income tax
    (University of Dar es Salaam, 1977) Lyimo, Jovin Aloyse
    The aim of this dissertation is to examine the problems relating to assessment and collection of income tax in Tanzania. The dissertation therefore tries to answer the question whether or not the whole of the tax due from taxpayers is collected as revenue for the government. In this connection, therefore, the main problems relating to assessment and collection of income tax in Tanzania are sorted out and analysed. After noting in the first chapter that one of the aims of Parliament in introducing the Income Tax Act, 1973 was to enable complete and expedient assessments and collections of tax, we examine in the subsequent Chapters some of the attempts of the Income Tax Department to achieve that aim. Thus we examine the main factors which militate against the attainment of that goal. It is also argued that the problem of incomplete and delayed assessments and collections rarely arises in connection with incomes which are subject to tax deduction at sources.