Tax compliance in Tanzania: analysis of law and policy affecting voluntary taxpayer compliance
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Dar es Salaam, Tanzania
Mkuki Na Nyoka Publ.
2011
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 236 S. |
| ISBN: | 9789987080731 9987080731 |
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MARC
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Record in the Search Index
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| adam_text | TAX COMPLIANCE IN TANZANIA
ANALYSIS OF LAW AND POLICY AFFECTING VOLUNTARY
TAXPAYER COMPLIANCE
KIBUTA ONGWAMUHANA
MKUKI NA NYOTA
OAR-ES-SALAAM
Contents
Acknowledgments
Abbreviations and Acronyms
Tax Compliance 1
Introduction and Background 1
Statement of the Problem 3
Hie Relevance of the Book 5
Objectives of the Research 6
Research Methodology 7
Hypotheses 8
Conceptual Framework 8
Defining voluntary taxpayer compliance 10
Scope of Study 11
Literature Review 19
Outline 24
Good Governance and Tax Compl iance 27
Trust in Government 27
Good Governance 28
Governance and Tax Compliance 40
Public Perception of the lax System in Tanzania 42
Conclusion 57
Taxpayer Rights and Compliance 59
Introduction 59
Classification of Taxpayer Rights 60
Taxpayer Rights and Procedural Justice 64
Taxpayer Rights in Tanzania 65
Taxpayer Rights in the TRA Taxpayers Charter 71
Enforceabilily of Taxpayer Rights in Tanzania 77
Conclusion 89
Tax Administrat ion and Compliance 91
Introduction 91
Modernising Tax Administration 93
Establishment and Reform ofthe Tanzania Revenue Authority (TRA) 93
Tax Administration Reform in Uganda, Zambia, Kenya and Rwanda 100
Kenya 105
Tax Administration Reform and Compliance 109
The Tax Framework in Tanzania 131
Introduction 131
Income Taxation and Payment 131
The Value Added Tax 136
Customs and Excise Duties 138
Compliance with Taxes 14J
Dealing with Non-payment of Tax 143
Conclusion 150
Tax Policy Formulation and Tax Compliance 153
Introduction 153
Tax Policy 153
The Dichotomy between Tax Policy and Tax Practice in Tanzania 163
The Cause of Conflict between Policy and Practice 173
Tax Policy and Fairness of Taxation 174
Conclusion 182
Enforcement of Tax Compl iance 185
Introduction 185
Why Enforcement is Preferred 186
The Tax Enforcement Strategies of the TRA 189
Effectiveness of Investigations and Tax Audits 190
Limitations oftheTRAs Enforcement Strategies 202
Conclusion 207
Summary of Findings and Recommendations 209
Relevance of Findings 212
Recommendations 213
Bibliography 215
Books 215
Journal Articles 222
Papers and Reports 227
Internet Sources 231
Newspapers 232
Policy Documents 233
Statutes and Statutory Instruments 233
Cases 235
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| spelling | Ongwamuhana, Kibuta Verfasser (DE-588)171010469 aut Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance Kibuta Ongwamuhana Dar es Salaam, Tanzania Mkuki Na Nyoka Publ. 2011 XI, 236 S. txt rdacontent n rdamedia nc rdacarrier Taxpayer compliance / Tanzania Taxation / Law and legislation / Tanzania Tax administration and procedure / Tanzania Tax collection / Tanzania Recht Steuer HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024421886&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ongwamuhana, Kibuta Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance Taxpayer compliance / Tanzania Taxation / Law and legislation / Tanzania Tax administration and procedure / Tanzania Tax collection / Tanzania Recht Steuer |
| title | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance |
| title_auth | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance |
| title_exact_search | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance |
| title_full | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance Kibuta Ongwamuhana |
| title_fullStr | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance Kibuta Ongwamuhana |
| title_full_unstemmed | Tax compliance in Tanzania analysis of law and policy affecting voluntary taxpayer compliance Kibuta Ongwamuhana |
| title_short | Tax compliance in Tanzania |
| title_sort | tax compliance in tanzania analysis of law and policy affecting voluntary taxpayer compliance |
| title_sub | analysis of law and policy affecting voluntary taxpayer compliance |
| topic | Taxpayer compliance / Tanzania Taxation / Law and legislation / Tanzania Tax administration and procedure / Tanzania Tax collection / Tanzania Recht Steuer |
| topic_facet | Taxpayer compliance / Tanzania Taxation / Law and legislation / Tanzania Tax administration and procedure / Tanzania Tax collection / Tanzania Recht Steuer |
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