THE ANALYSIS OF THE LEGAL CHALLENGES EMERGED FROM THE POWERS OF COMMISSIONER GENERAL IN RELATION TO EFFECTIVE COLLECTION OF REVENUE IN TANZANIA
This article analyses the legal challenges emerged from the powers of Commissioner General in relation to effective collection of revenue in Tanzania. It works on the premise that proper tax administration enforces tax compliance by taxpayers, with tax administrators better placed to understand principles, laws and procedures of taxation than taxpayers. Yet, tax administrators are not always impartial in collecting revenue from taxpayers. Therefore, this article is on the view that tax administrators in Tanzania must acquaint themselves with laws governing tax and adhere to their core values to enhance effective collection of revenue for the country’s development. Moreover, the article calls for the amendment of the tax laws on the power s of the Commissioner General on tax decision making, to facilitate compliance and further boost government coffers.
Keywords: Tax Laws, Powers of the Commissioner General, Effective Collection of Revenue in Tanzania.
