Tax compliance in Tanzania : analysis of law and policy affecting voluntary taxpayer compliance / Kibuta Ongwamuhana.
2011
DT433.227 .C66 2011 (Map It)
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Details
Author
Title
Tax compliance in Tanzania : analysis of law and policy affecting voluntary taxpayer compliance / Kibuta Ongwamuhana.
Published
Dar es Salaam, Tanzania : Mkuki Na Nyoka Publishers, [2011]
Copyright
©2011
Call Number
DT433.227 .C66 2011
Former Call Number
Tan 975 On3 2011
ISBN
9789987080731 (pbk.)
9987080731 (pbk.)
9987080731 (pbk.)
Description
xi, 236 pages ; 23 cm
System Control No.
(OCoLC)730404383
Bibliography, etc. Note
Includes bibliographical references (pages [215]-236).
Record Appears in
Table of Contents
Acknowledgments
vii
Abbreviations and Acronyms
ix
Tax Compliance
1
Introduction and Background
1
Statement of the Problem
3
The 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 Compliance
27
Trust in Government
27
Good Governance
28
Governance and Tax Compliance
40
Public Perception of the Tax 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 Taxpayer's Charter
71
Enforceability of Taxpayer Rights in Tanzania
77
Conclusion
89
Tax Administration and Compliance
91
Introduction
91
Modernising Tax Administration
93
Establishment and Reform of the 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
141
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 Compliance
185
Introduction
185
Why Enforcement is Preferred
186
The Tax Enforcement Strategies of the TRA
189
Effectiveness of Investigations and Tax Audits
190
Limitations of the TRA's 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