Evasion of corporate tax: an analysis of pertinent factors

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University of Dar es Salaam
Tax evasion is a topical issue in Tanzania and is linked with poor revenue collections. However, in Tanzania there is very scanty literature on the subject. There are several factors (e.g. the existence of underground economy, non existence of taxpaying culture on Tanzanians, lack of government spending on social developments) and causes (e.g. High tax rates, existence of several taxes payable by a single tax payer and ignorance of tax laws) which lead to tax evasion. The means to control tax evasion are very diverse depending on a particular situation. The research has studied the available general literature on tax evasion in Tanzania and abroad by defining and providing the taxonomy of tax evasion. We also discussed the methods used in practising tax evasions; we looked into the situation of corporate tax evasion, tax administration as a major contributor to tax evasion and made some suggestions on how to mitigate corporate tax evasion.
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Tanzania, Corporate tax, Tax evasion, Revenue
Masamaki, T. (1997) Evasion of corporate tax: an analysis of pertinent factors, Masters’ dissertation, University of Dar es Salaam. Available at (