Beyond policy and laws preventing tax evasion in Tanzania: The case of sugar smuggling in Mbeya Region

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Date
2009
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
A case study of sugar smuggling was conducted in mbeya region to look at the issues that go beyond trade policy and laws in preventing tax evasion in Tanzania. A descriptive research design was adopted for this purpose; taking a cross-sectional approach. A total number of respondents were 300. Both primary and secondary data sources were explored and samples consisted of respondents who are public servants from the TRA, Trade officers from the Ministry of Industries, Trade and Marketing, Traders, Transporters, Clearing Agents, Officials from the Police Force and TDFA and the General Public. Findings indicate that 60% of the respondents think that the sugar smuggling problem is very serious with a clear indication that the local sugar is more expensive than Malawian sugar thus making local sugar scarce. There is an opportunity for traders to get a gross contribution of up to 50% out the smuggled sugar. The manpower shortage in Government agencies propagates this problem. The study recommends that serious improvements on infrastructure should be made in order to enable availability of goods to the southern regions like Mbeya at a low price. The government should improve the manpower level in its agencies in terms of their number, output quality, working conditions and integrity. A review of tax and other laws and trader policies is appropriate at this juncture, without prejustice to taxpayer education efforts already in place.
Description
Available in print form, EAF collection, Dr. Wilbert Chagula Library (THS EAF HJ4653.T34B3)
Keywords
Tax evasion, Tax collection
Citation
Bakilana, Gabriel (2009) Beyond policy and laws preventing tax evasion in Tanzania: The case of sugar smuggling in Mbeya Region, Masters dissertation, University of Dar es Salaam, Dar es Salaam