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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The Tanzania income tax act, 1973: an instrument of social change?
Author:Eze, Osita C.
Periodical:Eastern Africa Law Review
Geographic term:Tanzania
Subject:income tax
Abstract:Critical look at the policies underlying the Tanzania Income Tax Act, 1973, in order to see to what extent the claims put forward by the proponents of the Tanzania Income Tax Bill, 1973, have been consecrated in the Act: - History of income tax in Tanzania - The 1973 Income Tax Act (the principles of equity; concessions to businesses carried on by peasants and workers; corporate taxation; taxation of partnerships and capital gains; taxation of farmers) - Conclusion. Notes.