Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance
Doctoral Thesis
2011
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University of Cape Town
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Abstract
This study 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. Unless taxpayer compliance is achieved at sufficient levels, the performance of the tax system will be significantly impaired.
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Includes abstract.
Includes bibliographical references (p. 278-300).
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Reference:
Ongwamuhana, K. 2011. Tax compliance in Tanzania : an analysis of law and policy affecting voluntary taxpayer compliance. University of Cape Town.