Tax compliance in Tanzania : analysis of law and policy affecting voluntary taxpayer compliance / Kibuta Ongwamuhana.
Material type: TextPublication details: Dar es Salaam : Mkuki na Nyoka, c2011.Description: xi, 236 p. ; 23 cmISBN:- 9789987080731
- 343.67804 ONG
Item type | Current library | Home library | Call number | Copy number | Status | Date due | Barcode | Item holds |
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Book | Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 343.67804 ONG (Browse shelf(Opens below)) | 1 | Available | 0082933 | ||
Book | Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 343.67804 ONG (Browse shelf(Opens below)) | 2 | Available | 0082932 |
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Includes bibliographical references (p. [215]-236).
This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government
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