Civil and Criminal Law

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Browsing Civil and Criminal Law by Author "Maseu, Restituta Peter"

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    Assessment of the effectiveness of the laws governing tax exemptions on donor funded projects in Tanzania mainland
    (2014) Maseu, Restituta Peter
    This study aims at making assessment on the effectiveness of the laws governing tax exemption on donor funded projects in Tanzania, particularly the enactment of the provision of tax exemption, whether they are effective in relation with donor funded projects. In assessing this issue, the basic question relates to the extent and significance of the provisions of the laws in bringing about the needful of its intention to enhance income collection for the growth of the government revenue in Tanzania. A necessary concomitant of the study is to endeavor or render a jurisprudential justification for the effectiveness of these Laws towards the recognition of the possible loopholes of which one may use in vacating from paying tax on the ground of being a donor funded project. Also, the need for the decisions based on income generation and socio-economic consideration within the country. The qualitative approach and literature review for collection of primary and secondary data were adopted. It has been observed that tax exemption in donor funded projects is the results of decreased of government revenue, tax avoidance, existence of bias between donor funded projects and indigenous projects within the country and corruption. Also the researcher suggested and recommended on the way in which such loopholes are to be controlled and the measures to be taken to avoid such problems by find what conditions and limitations the law provides for the donor funded project to receive tax exemption and to what extent, its judicial process and sophistication influence its perception, development and utilization of the tax exemption on donor funded projects in enhancing income generation within the country. Hence the study recommends enactment of an efficient and responsive legal framework to address the above legal issues with the view to enhance donor funded projects in the all system of government revenue. Not only that it is recommended that further research has been conducted on the tax exemption especially on donor funded projects.