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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The tax disputes resolution system in Tanzania: a scrutiny of its effectiveness and challenges
Author:Mgaya, GotribISNI
Periodical:Journal of African and international law (ISSN 1821-620X)
Geographic term:Tanzania
Subjects:fiscal law
conflict resolution
Abstract:There are many reasons which lead to the rise of tax disputes in any tax jurisdiction. One is the complications of tax laws and another is the pressure from the government on the taxing authority to make sure it meets certain tax revenue targets. An effective tax disputes resolution mechanism (regime) is of paramount importance for the purpose of tax justice in terms of decisions delivered by the same. This article demonstrates how effective the tax dispute settlement system in Tanzania is as well as the way it circumvents some important aspects of tax justice, in particular the tax payer's rights to the peaceful enjoyment of his or her property. The discussion is concentrated on examining the tax disputes settlement system which is concerned with disputes arising from the tax system administered by the Tanzania Revenue Authority. The paper also investigates the legal and practical challenges which come from setting up such a settlement system. It argues that the tax dispute regime within the tax jurisdiction needs to be effective enough to build confidence in the tax payers. Notes, ref. [ASC Leiden abstract]