Browsing by Author "Mwakalinga, Lugano"

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    A survey of tax disputes resolution in Tanzania: a case of Tanzania Revenue Authority (TRA)
    (University of Dar es Salaam, 2018) Mwakalinga, Lugano
    The study was mainly focused on examining the effectiveness of disputes resolution in Tanzania Specifically, the study find out the influence of the means of resolving disputes on tax disputes resolution in Tanzania, the influence of knowledge of those in disputes on tax disputes resolution in Tanzania, the influence of cooperation between parties on tax disputes resolution in Tanzania as well as the influence of resources available on tax disputes resolution in Tanzania The study was conducted in Dar es Salaam, TRA head office where the data was collected from TRA staffs, taxpayers and other stakeholders. Also secondary data was collected through reviews of different documents from TRA and other sources like internet and online journals. The study revealed that negotiation, arbitration, litigation and objections are the current mechanisms used in resolving tax disputes whereby litigation was found to be the most used means in disputes resolution. Also shortage of fund, nature of case, shortage of experienced and trained personnel are main constraints in tax disputes resolution. The study concludes that, selection of disputes resolution mechanism depends on nature of dispute, magnitude and its consequence to both tax payer and authority. It further recommends that tax audit practice and policy should be improved, cooperative relationship between parties should be enhanced and there should be regular trainings to enhance the skills of personnel and hence reduce errors done during audits and tax assessments which result to reducing occurrence of tax disputes. The study also suggests conducting further study in Tanzania taxation system specifically focusing on its contribution toward national development.