Introduction to public finance and taxation

This book introduces foundation topics on public finance and a broad range of topics in taxation theory and tax laws in Tanzania. The book intends to fill a gap that exists as a result of several developments in public revenue and expenditure policy reforms and changes in fiscal policy and tax laws...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Mapesa Haruni Jeremia, Kiria Joseph Simon
Formato: Libro
Lenguaje:en_US
Publicado: Mzumbe University 2026
Materias:
Acceso en línea:https://scholar.mzumbe.ac.tz/handle/123456789/1939
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
_version_ 1872791444749549568
author Mapesa Haruni Jeremia
Kiria Joseph Simon
author_facet Mapesa Haruni Jeremia
Kiria Joseph Simon
author_sort Mapesa Haruni Jeremia
collection DSpace
description This book introduces foundation topics on public finance and a broad range of topics in taxation theory and tax laws in Tanzania. The book intends to fill a gap that exists as a result of several developments in public revenue and expenditure policy reforms and changes in fiscal policy and tax laws in Tanzania. New tax laws have been enacted such as the Tax Administration Act 2015, and existing laws have been repealed (e.g. Value Added Tax 1997) and replaced with new tax laws (e.g. the Value Added Tax Act of 2014). Similarly, there have been several legislative developments in the existing tax laws which amend existing tax laws. All these reforms necessitate for amendment of existing tax textbooks and/or development of new taxation textbooks that would provide comprehensive material on the interpretation and application of the new tax laws and the amended tax laws. This book fills this gap and the book comes at a time when lecturers, university students, professionals, and practitioners are in urgent need of such books. Most of the books written before these changes are outdated and cannot provide adequate guidance on the interpretation and application of the new and amended tax laws and current trends in public finance administration
format Book
id ir-:123456789-1939
institution Mzumbe University
language en_US
publishDate 2026
publisher Mzumbe University
record_format dspace
spelling ir-:123456789-19392026-06-24T18:47:44Z Introduction to public finance and taxation Mapesa Haruni Jeremia Kiria Joseph Simon Public finance Income National income Public expenditure Fiscal policy Government budgets Public Debt Pyschological theory Value added tax TRA Organization structure Tax assesment Tax audit Business assets This book introduces foundation topics on public finance and a broad range of topics in taxation theory and tax laws in Tanzania. The book intends to fill a gap that exists as a result of several developments in public revenue and expenditure policy reforms and changes in fiscal policy and tax laws in Tanzania. New tax laws have been enacted such as the Tax Administration Act 2015, and existing laws have been repealed (e.g. Value Added Tax 1997) and replaced with new tax laws (e.g. the Value Added Tax Act of 2014). Similarly, there have been several legislative developments in the existing tax laws which amend existing tax laws. All these reforms necessitate for amendment of existing tax textbooks and/or development of new taxation textbooks that would provide comprehensive material on the interpretation and application of the new tax laws and the amended tax laws. This book fills this gap and the book comes at a time when lecturers, university students, professionals, and practitioners are in urgent need of such books. Most of the books written before these changes are outdated and cannot provide adequate guidance on the interpretation and application of the new and amended tax laws and current trends in public finance administration Mzumbe University 2026-02-12T08:39:52Z 2019 Book APA 9789987140626 https://scholar.mzumbe.ac.tz/handle/123456789/1939 en_US application/pdf Mzumbe University
spellingShingle Public finance
Income
National income
Public expenditure
Fiscal policy
Government budgets
Public Debt
Pyschological theory
Value added tax
TRA Organization structure
Tax assesment
Tax audit
Business assets
Mapesa Haruni Jeremia
Kiria Joseph Simon
Introduction to public finance and taxation
title Introduction to public finance and taxation
title_full Introduction to public finance and taxation
title_fullStr Introduction to public finance and taxation
title_full_unstemmed Introduction to public finance and taxation
title_short Introduction to public finance and taxation
title_sort introduction to public finance and taxation
topic Public finance
Income
National income
Public expenditure
Fiscal policy
Government budgets
Public Debt
Pyschological theory
Value added tax
TRA Organization structure
Tax assesment
Tax audit
Business assets
url https://scholar.mzumbe.ac.tz/handle/123456789/1939
work_keys_str_mv AT mapesaharunijeremia introductiontopublicfinanceandtaxation
AT kiriajosephsimon introductiontopublicfinanceandtaxation