Tax disputes system in Tanzania a critical analysis of the tax revenue appeals act 2000) (chapter 408 revised edition 2002)
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Date
2007
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
The study examines the tax appeals system in Tanzania after the establishment of the Tanzania Revenue Authority. It seeks to analyze the legal frame work for tax disputes settlement, the efficacy of the attendant laws and die experience gathered so far. The guiding assumption being that following the transition from centralized to 6ee market economy which paved the way for the establishment of the Tanzania Revenue Authority, a semi autonomous Government agency vested with the duty of assessing, collecting and accounting Government revenue. It argues that the tax appeals system in Tanzania is not effective and democratic to cater for the new environment in a free market economy, which demands for a simple and efficient tax appeals process. The study attempts to explain the point by examining the tax appeal process. This is shown in the analysis of the legal frame work for tax appeals in Tanzania in Chapter Two, the functioning of the new tax appeals system in Chapter three, a comparison of tax appeals between Tanzania and other tax jurisdictions in the East African Community namely Uganda and Kenya in Chapter Four. Chapter Five draws up recommendations and conclusion.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ2351.4T34B32)
Keywords
Tax revenue, Tax disputes system, Inflation, Taxation, Tanzania
Citation
Beleko, J.S (2007) Tax disputes system in Tanzania a critical analysis of the tax revenue appeals act 2000) (chapter 408 revised edition 2002).Master dissertation, University of Dar es Salaam, Dar es Salaam.