Mkula, Ayoub Phillip2019-11-152020-01-082019-11-152020-01-082009Mkula, A. P (2009) The impact of tax laws on tax evasion in Tanzania, Master dissertation, University of Dar es Salaam.http://localhost:8080/xmlui/handle/123456789/5353Available in print form, East Africana Collection, Dr. Wilbert Chagula LibraryThis study was carried out to investigate the impact of tax laws (both criminal and civil) on tax evasion in Tanzania. Specifically the study aimed at investigating the impact of penalties, fines and prosecution. The study also investigated relationship between tax evasion, frequent of auditing/investigation and tax laws. The work undertaken was of a phenomenological nature and most of the data were obtained through oral interviews and a few respondents answered the questionnaires. Both primary and secondary data were used in this study and they were analyzed. It has been found that, laws are not fully enforced due to less/infrequent auditing/investigation, irrational punishments, few convicted and majority fears punishment. Also poor litigation preparation increase evasion. The resultant knowledge developed through this study will benefit TRA, Ministry of Finance and the Government as a whole. The study recommends on changes on tax collection/evasion policies, recurrent auditing/investigation, rationale punishments, proper litigation preparation and modernization to cope with vast technological changes.enTax lawsTax evasionTanzaniaThesis