Browsing by Author "Sanga, Clemence"

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    An evaluation of tax consultant’s perceptions on income tax collection procedures in Tanzania
    (University of Dar es Salaam, 2005) Sanga, Clemence
    Procedural justice in collection of overdue taxes is very important in the way taxpayers perceive the whole exercise of recovering overdue taxes. Since TRA became operational in 1996 there has been a growing public concern expressed primarily through the media that the tax authority is becoming harsh and unfair in the way it recovers unpaid taxes from the taxpayers. The main objective of this research was to assess whether the TRA's income tax collection procedures for recovering tax arrears are perceived as fair by tax consultants. The study surveyed tax consultants who are public practitioners, those who are from big auditing firms and tax lawyers to determine their perceptions on overdue tax recovery procedures. Structured and semi structured questionnaires were used to collect tax practitioners views on the fairness of overdue tax collection procedures. The study revealed that tax practitioners perceive overdue tax recovery procedures as harsh, inefficient, biased, and heavy handed and inconsistent. Tax practitioners also expressed the need for TRA to review its overdue tax collection procedures. TRA staff was seen as competent, helpful, trustworthy, sincere and honest but they were also seen as inconsistent, discourteous, biased, unfair and inefficient. The study concluded that some significant changes need to be made to TRA overdue tax collection procedures and provided it does so public perceptions of the fairness of those procedures are likely to become more positive.