University of Dar es Salaam School of Law

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Browsing University of Dar es Salaam School of Law by Subject "Administration of tax"

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    Administration of indirect taxes in Tanzania (mainland): the problems of collection of indirect taxes
    (University of Dar es Salaam, 1995) Hanje, Shaaban A
    The aim of this dissertation is to examine the problems relating to collection and payment of indirect taxes in Tanzania. The dissertation tries to answer the question whether or not the whole of the tax revenue due in respect of indirect taxes is paid to the Government. The main problems relating to the collection and payment of indirect taxes are sorted out. Chapter one looks into the features of indirect taxation. It is found out that there are five features. There is an examination of the types of indirect taxes, the objectives of indirect taxation, the taxpayers of indirect taxes, and the basis of indirect taxation. Chapters two and three examine the methods adopted by the Customs and Sales Tax Department in the administration of indirect taxation. These chapters look into the effectiveness of these methods in connection with the Government's endeavour to collect all due tax revenue. In the result, it is found out that these methods are not very effective because not all tax revenue due to the Government is paid. Chapter four looks into the Government's attempts at strengthening indirect taxation. It is found out that these attempts do not ensure payment of all due tax revenue. Finally, this study looks into the problems facing indirect taxation. It is found out that these problems are:- broad tax base, high tax rates and high fixed taxes. These problems make administration of indirect taxation to be problematic. Recommendations based on the findings of the study are given.