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Item The qualifications of company directors and the performance of companies in Tanzania: Critical analysis of the companies Act, 2002(Mzumbe University, 2012) Jangu, Luckness WA company is in the eyes of law an artificial person, with no physical existence; neither soul nor body of its own as such it cannot act on its own, it can do so through some human agency called the directors1. These directors are entrusted with the interest of others; they are not allowed to make the business an object of interest to themselves because from the frailty of nature, one who has power will be too readily seized with the inclination to use the opportunity for serving his own interest at the expense of those for whom he is entrusted.2 This being the case the company needs to be in the proper hands of person who mans it, as the success of the company depends ultimately on the calibre of its directors and the effectiveness of the board. The law puts qualification for a person to be appointed as a director to make sure that the company is under control of a proper person who can be accountable for his own actions. Need for responsibility and accountability have impelled rules circumscribing the qualifications, conducts and responsibilities of company directors. The modern commercial world demands security and certainty when dealing with the corporate person. The companies Act, 2002 provides for the qualification of a company director to include among others, share qualification if the articles of association of the company so require, age limit from 21 to 70 years, a person not discharged bankrupt or not convicted in any offense in relation to the management of the company, and signification of consent to the registrar of companies. This research looked at the qualification of the Company directors in the Companies Act, by making an analysis to see whether the said Act is adequate or not and if not whether the inadequacy has significance impacts on the performance of the companies.Item Investment and land disputes in Tanzania: a vehicle for investment legal reform(Mzumbe University, 2013) Lendita, Simon WilsonLand is the natural vital asset owned by person or persons. Although land plays a major role in social and economic development, its management remains doubtful in Tanzania. Land has become strength of the Tanzania Investment Center in advertising and promoting investment in the country. For this reason the land laws of 1999 (Land Act No. 4 and the Village Land Act No. 5) reflect the disposition of land for investment purposes especially acquisition of land by foreign investors. Laws governing access to land remains subject to criticism as land disputes between investors who allocated land and the surrounding local communities keeps on increasing across the country. This dissertation comprises five chapters whereby Chapter one provides for the background to the problem, statement of the research problem, objective of the study, literature review and research methodology. Chapter two covers the historical background of land tenure system in Tanzania. Chapter three provides for acquisition of land for investment purposes in Tanzania; legal framework. Chapter four provides for the extent to which land laws regulate acquisition of land for investment purposes in Tanzania. The fifth chapter provides for the General conclusions and recommendations. The researcher used qualitative method in conducting the study. The sample technique employed in carrying out the study was purposive and the researcher administered questionnaires and interview to sample individuals. The study aimed to critically study and evaluate the whole process involving the acquisition of land for investment purposes and to investigate the factors contributing to land disputes between investors and surrounding local communities. This is the study carried out for academic purposes as a mandatory requirement for the award of Master‘s degree of laws (LL.M Commercial law) at Mzumbe University. The study used qualitative approach which involves literature review, interview and questionnaireItem Enforcement of the provisions of the UNCLOS 1982 on marine pollution by marine vessels: case study of Tanzania(Mzumbe University, 2013) Lauden, LeonardThe law of the sea is of systematic importance to the discipline of public international law, it teaches the society about historical, social, economic and political forces that play upon the formation and interpretation of legal principles. It has provided out solutions of different problems worldwide, including marine pollution as it has been indicated on article 199-222 of the UNCLOS III of 1982. Marine pollution is a wide reaching problem and its influence to the health of human populations is great. This paper provides the insight view the enforcement of the law of the sea of 1982 using Tanzania as a case study. The study finds that these kinds of pollutions are not only seriously affecting the human health and economic welfare, but also the animals. It would appear that many coastal states including Tanzania are not keen to watch out the problems caused by marine vessels seemingly infringing what the Convention stands for. The study reveals also the contradiction caused by UNCLOS III via its articles in narrating down the control of marine pollution from marine vessels, hence, raising difficulties in enforcement. It is submitted that states including Tanzania should restructure their policies and regulations to conform to their assumed obligations under the Convention. According to this study, still time left in the hands of global institutions, governments and local bodies to use the 1982 United Nations Conventions on the Law of the Sea to balance the marine problems caused by marine vessels worldwide including Tanzania for safeguarding the interests of marine industry.Item The challenges to the enforcement of economic, social and cultural rights in the united republic of Tanzania: A critical analysis(Mzumbe Unversity, 2013) Thobias, MarthaChallenges to the enforcement of social economic rights exist where individuals cannot enjoy their social economic rights which they acquire by virtue of being human .These rights include the right to health services, to education, to work, to fair remuneration, to decent housing and adequate food. These rights are integral in international human rights documents, forming an integral part of the Universal Declaration of Human Rights, 1948, the International Covenant of Economic, Social and Cultural Rights (ICESCR), 1966 and Optional Protocol to ICESCR, 2008. However problem comes where this indivisible bundle of rights cannot be put into practice in the Tanzanian context, its factors being the non realization of these rights in the National Constitution. Thus, the foregoing incited the researcher to undertake this study to look into the challenges which put hindrance to the justiciability of social economic rights in Tanzania; in critical perspective. The general objective of this research is to examine challenges facing the enforcement and justiciability of the Economic Social and Cultural rights in Tanzania. In conducting the research, the researcher examined the relevant documents and materials and through interview and questionnaires to seek answers to the research questions on the challenges on the enforcement of social economic right, and the possibility of making social economic rights justiciable in the United Republic of Tanzania. The study reveals findings which range from the adequate provisions of social economic rights in the constitution of United Republic of Tanzania 1977, lack of effectiveness in the side of judiciary in the enforcement of social economic rights which caused by adequate provisions of social economic rights and in-sensitiveness of social economic rights by the decision makers, lack of effectiveness in the Commission of Human Right and Good Governance, which associated with the lack of legal binding decision of the Commission. It is therefore recommended that, Tanzania should incorporate the full content of social economic rights in its bill of right to give guarantee of protection and enjoyment of social economic rights to the individuals.Item Analysis of the law and practice governing letter of credit : Case study of selected institutions in Ilala Dar es salaam(Mzumbe Unversity, 2013) Otieno, MagrethLetters of credit are an important finance instrument for international trade. They are especially significant in cross-border transactions where traders do not know each other. Despite the attractiveness of the process, by choosing letters of credit, international traders often have trouble. In particular, they find it difficult to meet the level of documentary compliance demanded by many banks. In turn, this increases the risk of non-payment for goods or services invested. This also could have a profound impact on international trade patterns. Clearly, this suggests that the governing rules are not clear enough as to how strictly the doctrine is to apply. In addition, courts all over the world have not cured the deficiencies in the application of the rules. In fact, ICC have added to the confusion by creating a myriad of controversial judicial standards that apply to similar mistakes in the presented documentations. This thesis is an investigation into these issues. In so doing, it attempts to find out what could reduce the inconsistent interpretations of the doctrine of strict compliance and thus enhance the attractiveness of the letter of credit. The analysis covers all parties involved in the letter of credit process, and pays particular attention to those cases involving misspellings, discrepant descriptions of goods in commercial invoices, ambiguous or impossible letter of credit terms, and inaccurate data in presented documents. Among other things, the thesis reveals that courts have applied six different standards to the matter of misspellings alone. As a result, banks have applied the strict compliance rule very rigorously to protect their own interests in case litigation would ensue. The flipside is sellers left with the risk of not being paid. The question arises whether this is reasonable given the facts that only trivial mistakes may be a vitiating factor in the letter of credit transaction. Therefore it is recommended that there should be a reform of the law governing letter of credit including Tanzania enacting its domestic laws, flexibility on the court procedures in case of default.Item Causes and consequences of failure to file the annual return by the tax payer: A case study of Shinyanga municipality(Mzumbe University, 2013) Samwel, FrankMost of the tax payers in Tanzania do pay tax without filing the annual returns and they always complain about paying more tax than what they think they are supposed to pay. This research focuses on the cause and effects of the taxpayers‟ failure to file the annual returns during tax assessment for tax liability. This research was done through interviews, questionnaire and schedules on the sample size of 120 respondents selected specifically from businessmen and women, noon business persons, people who were formally business people, tax consultants and TRA officials, but picked randomly within the group. From the research, it was found that, failure to file the annual return by the tax payer is caused by the two things; tax payer’s lack of knowledge on the law and procedure to be followed during their tax liability assessment and lack of enough fund to bear the costs for preparing the necessary documents necessary for the annual returns. Also, failure to file the annual returns has the effect to high tax being imposed on the tax payer. At the end, the researcher recommends that the law should change in order to simplify the requirements for filing the annual returns to enable even the normal businessperson to file them. Secondly, the tax payers should be educated on the procedure required for them to follow during the period of tax assessment in order for them to have fair tax assessment. Thirdly, TRA to diversify its sources of collections on tax in order not to shift the whole burden to the business people. Fourth, TRA tax assessors should not unreasonably impose higher tax on the tax payers. Lastly, tax assessors should visit the tax payers before imposing tax liability on the tax payer. If these recommendations are followed, enough revenue will be collected for the government, business and investment will not be hindered as per Tanzania’s tax policy.Item Protection of individual investors at the Dar es salaam stock exchange: A critical analysis of the law(Mzumbe University, 2013) Sempeho, Laura GThis work is about the protection of individual investors at the Dar es Salaam Stock Exchange (DSE). The researcher focused on individual investor as a minority group, who invested less number of shares than institutional investors. The work aimed at checking the effectiveness of the laws and regulations at the Dar es Salaam Stock Exchange and how they guarantee investor protection. The research was conducted in Dar es Salaam city where the DSE and CMSA offices, the Securities brokerage firms and most of the individual investors are located. The data was collected from DSE and CMSA legal departments through interviews of the officials. At the Securities Brokerage offices structured interviews were conducted to obtain primary data. Questionnaires were issued to Eighty (80) individual investors from different professions and specializations, five investors from each of the sixteen listed companies at DSE. The researcher found that the laws on stock market guarantee investor protection but the major hindering factor is the application of the said laws on investors who do not have adequate awareness on their rights, on the prohibited practices, and even in reading the financial statements of the companies invested in. Further, the DSE and CMSA lack the adequate technology to detect the prohibited offences such as the insider dealing which limits the protection of the interests of investors. The recommendations are to increase the awareness of the individual investor through the LDMs and brokers who deal with the investors on a day to day basis. There is also a need for improvement of technology to detect prohibited offences and facilitate in collection of evidence to prosecute offenders.Item Tax avoidance in Tanzania mainland: The law and practice of anti – avoidance provisions under the income tax Act No.11 of 2004(Mzumbe University, 2013) Nongwa, Victoria MIt is expected by the society that they pay tax to raise government revenues so that in return the society is provided with all the services from the government, these are social services , maintaining law and order, ensuring defence and hosting other undertakings which the state feels are better be provided by itself, like health services. Tax payment is not a new idea in Tanzania mainland because it has had taxation system since the turn of the century all with the aim of being a handmaid for raising revenues to meet government expenditure. As stated above the society have their expectations when paying tax, however there are many tax payers who evades taxes not withstanding that there are penalties for that act simply because they feel that the government is not performing well in providing the society with social needs and end up using revenue on other issues. Not all citizens have positive attitude to the act of paying tax, this may be caused by many factors most of which are caused by the government itself by failing to provide social services to the satisfaction of the citizens. Therefore citizens would wish to use any means either to reduce the Tax burden or evade paying tax. The desire to avoid payment of tax need not bring a surprise particularly in developing countries like Tanzania. In the usual case it will amount to no more than a sensible use of the available exemptions and reliefs which are provided in all tax legislation. In other cases, where sums avoided are greater, the methods adopted by the tax planning industry to escape the fiscal net may take on a complexity that is beyond the comprehension of most individuals and may involve schemes which are divorced from reality. Tax avoidance is the use of legal methods to modify an individual's financial situation in order to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credits. This practice differs from tax evasion, which is illegal. Taxation in Tanzania is based on law, under the Constitution of the United Republic of Tanzania no tax of any kind shall be imposed save in accordance with a law enacted by the parliament or procedure lawfully prescribed and that have the force of a law or by virtue of a law enacted by the parliament. In this study, most of the issues on tax avoidance have been addressed and analyzed including the loopholes that still exist to attract taxpayers to plan to avoid tax and solutions to problem. Reviewing tax laws regularly is of most importance so as to be in line with the fast changing world in business environment like e-commerce, and different means of money transfers like the mobile banking. There is a need to have Tax Laws free from ambiguities in that they should not create loopholes that will attract more and more Tax avoidance acts as it is with transfer pricing provision under the Income tax Act. There is need to improve good governance so that the legitimacy of the government is enhanced, adequate resources need to be provided to promote voluntary taxpayer compliance. Although tax avoidance has the same cost to the nation as it is with the tax evasion, tax avoidance is generally tolerated even encouraged some times. Judicial decisions on legality of tax avoidance have ensured that there is no stigma for indulging in the tax avoidance as it is for tax evasion. However, tax avoidance is equally complex and expensive exercise. Those with no means to hire tax planners are left to suffer in silence the tax burdens they cannot appreciate thus resorting into invoking ways to attack the tax system including corrupt practices by bribing tax officers. It has also been noted that ignorance of tax laws in Tanzania also results from legislative process not being inclusive enough. Enacted Laws are really well disseminated to the public as the passing of tax laws are also bureaucratic and secretive thus TRA still have a duty of advocating for tax laws to public in particular promotion of tax payer education programs that are being conducted by the TRA. Lack of adequate accountability for the Government has impacted negative attitude on tax payers‟ compliance to tax. The Government is perceived to be corrupt as per major corruption scandals in 2008 that were revealed forcing the Prime minister to resign. Tax laws should be harmonized so as to do away with the current multiplicity of tax laws which defeats taxpayers‟ positive perception to tax laws. Multiplicity of tax has been the factor for tax payers to concentrate on ways to escape the tax burden by any means be it legal or illegal. Tax laws in Tanzania do not encourage taxpayers to comply voluntarily with taxes. This study recommends for amendment to section 33 of the Income Tax Act so that it can specify methodology for determining what constitutes an arm‟s length price, there should be in place provisions requiring taxpayer to prepare transfer pricing documentation. At the same time the government should timely act on the enactment of tax instruments whenever loopholes are detected by TRA and other stakeholders. Not only that but also TRA should issue the practice note to clarify what approach it will follow to give effect to the transfer pricing provisions. Tax systems should expand tax base and reduce tax rates because the expansion of the tax base would reach to the extent of full collection of tax and at the same time tax system to reduce multiplicity of Tax laws in the system. There should be a tool in place that would make tax authorities to have access to information especially for cross border transaction for transfer pricing issues, this will help Tax authorities in finding data on transfer pricing when determining whether the transaction price is in accordance with the principles on Transfer Pricing. It becomes difficult for tax officers to gather information for determining the relationship of the transacting companies at a particular time especially where they multinational corporations.Item Analysis of the law and practice governing letter of credit: A case study of selected institutions in Ilala Dar es salaam(Mzumbe University, 2013) Otieno, MagrethLetters of credit are an important finance instrument for international trade. They are especially significant in cross-border transactions where traders do not know each other. Despite the attractiveness of the process, by choosing letters of credit, international traders often have trouble. In particular, they find it difficult to meet the level of documentary compliance demanded by many banks. In turn, this increases the risk of non-payment for goods or services invested. This also could have a profound impact on international trade patterns. Clearly, this suggests that the governing rules are not clear enough as to how strictly the doctrine is to apply. In addition, courts all over the world have not cured the deficiencies in the application of the rules. In fact, ICC have added to the confusion by creating a myriad of controversial judicial standards that apply to similar mistakes in the presented documentations. This thesis is an investigation into these issues. In so doing, it attempts to find out what could reduce the inconsistent interpretations of the doctrine of strict compliance and thus enhance the attractiveness of the letter of credit. The analysis covers all parties involved in the letter of credit process, and pays particular attention to those cases involving misspellings, discrepant descriptions of goods in commercial invoices, ambiguous or impossible letter of credit terms, and inaccurate data in presented documents. Among other things, the thesis reveals that courts have applied six different standards to the matter of misspellings alone. As a result, banks have applied the strict compliance rule very rigorously to protect their own interests in case litigation would ensue. The flipside is sellers left with the risk of not being paid. The question arises whether this is reasonable given the facts that only trivial mistakes may be a vitiating factor in the letter of credit transaction. Therefore it is recommended that there should be a reform of the law governing letter of credit including Tanzania enacting its domestic laws, flexibility on the court procedures in case of defaultItem The assessment of challenges and prospects of capital markets development: A case study of Tanzania(Mzumbe University, 2013) Wanjah, A. HamzaThis study assessed the Challenges and Prospects of Capital Markets Development in Tanzania. The specific objectives were to analyze the extent of the capital market challenges of the past fifteen years since the establishment of DSE and CMSA; to examine the achieved capital market development prospects of the past fifteen years since the establishment of the DSE and CMSA; to outline and understand the current newly emerging capital market challenges and prospects starting year 2010; and to determine the current status of the capital market development in Tanzania. The study was conducted at Dar Es Salaam City and involved a sample size of 80 respondents drawn from Top Managers and the personnel from the Dar Es Salaam Stock Exchange (DSE), the Capital Market and Securities Authority (CMSA), Brokerage Firms and Private Advocates, who were selected through random and purposive sampling techniques. The data were collected through a combination of techniques namely; interviews and questionnaires. The collected data were analyzed through the use of SPSS, discussed and presented through the use of figures, tables as well as text. The study reveals that there are challenges for the capital market development that remain unsolved since the establishment of the CMSA and the DSE, despite the prospects experienced to the market. Hence the study recommends for more reforms to our laws and policies governing the capital market business, demutualization of the DSE, Stock Markets integration so as to make the market flexible hence rapid development of the market. The findings further revealed that market is illiquid as there are few trade able securities and few investors too. That major players in the business are the pension funds, which hold assets at certain ratio at marketable prices.Item Investment and land disputes in Tanzania: A vehicle for investment legal reform(Mzumbe University, 2013) lendita, Simon WLand is the natural vital asset owned by person or persons. Although land plays a major role in social and economic development, its management remains doubtful in Tanzania. Land has become strength of the Tanzania Investment Center in advertising and promoting investment in the country. For this reason the land laws of 1999 (Land Act No. 4 and the Village Land Act No. 5) reflect the disposition of land for investment purposes especially acquisition of land by foreign investors. Laws governing access to land remains subject to criticism as land disputes between investors who allocated land and the surrounding local communities keeps on increasing across the country. This dissertation comprises five chapters whereby Chapter one provides for the background to the problem, statement of the research problem, objective of the study, literature review and research methodology. Chapter two covers the historical background of land tenure system in Tanzania. Chapter three provides for acquisition of land for investment purposes in Tanzania; legal framework. Chapter four provides for the extent to which land laws regulate acquisition of land for investment purposes in Tanzania. The fifth chapter provides for the General conclusions and recommendations. The researcher used qualitative method in conducting the study. The sample technique employed in carrying out the study was purposive and the researcher administered questionnaires and interview to sample individuals. The study aimed to critically study and evaluate the whole process involving the acquisition of land for investment purposes and to investigate the factors contributing to land disputes between investors and surrounding local communities. This is the study carried out for academic purposes as a mandatory requirement for the award of Master‘s degree of laws (LL.M Commercial law) at Mzumbe University. The study used qualitative approach which involves literature review, interview and questionnaireItem Analysis of legal framework on investment promotion and contribution to technology dissemination in Tanzania :a case of selected mining companies(Mzumbe University, 2014) Bonephace, MectridaThis study premises that legal and regulatory framework on investment, particularly the mining investment, grants more promotions than it is necessary. The study was hopeful that since the government has hosted mining operations for a long time, and the benefits thereon have long been pecuniary ones, (which have not transformed the country from poverty) the government should have planned for the best benefits from mining investments. The best benefit proposed by this study is tapping technology which will enable the government operate and run the mining sector on its own, with little or no dependence on foreign entities. Technical development sustains the mining sector and renders the sector beneficial to the State and its nationals; instead of being enjoyed by the foreigners whilst the indigenous are impoverished. In this study, data collection mechanisms involved: library research, interviews and direct observation. The targeted area of research was mining sector - via selected mining companies. The study’s concern is that, technology transfer is neither cheap nor easy. Since the promotional benefits offered to the investors are excessive and most especially resulting in revenue loss, the benefits granted to the investors should be honoured at least by tapping, nurturing and sustaining the technical know-how which is already available in the boundaries of the nation as brought by the investors. This process would be less expensive than buying and transferring the same from the country of origin. The study finds that investment promotion is a necessary evil. Lack of technology in respect of mining management jeopardizes Tanzania’s participation in mineral indulgence. However; dissemination has been impractical due to lack of legal pressure to that effect. Neither the Mining Act1 nor the Investment Act2nor any other law in the country has provided for a vigorous need to tapping technology. In order to achieve technology retention therefore laws and regulations governing mining and investment need a quick reform. Institutional framework should also be strengthened for purposes of making sure technology keeping in the territory is conceivable.Item Assessment of the effectiveness of the laws governing tax exemptions on donor funded projects in Tanzania Mainland(Mzumbe University, 2014) Maseu, Restituta PeterThis 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.Item Recognition of electronic bill of lading in commercial transactions: A critical study of the Legal framework in Tanzania(Mzumbe Unversity, 2014) Matovu, EbbychrisSince historic times, bill of lading constitutes one of the oldest forms of contract in international trade. However, it has undergone various transformations from a document of receipt of goods shipped to a document of title representing the goods it describes. Technological advancement has contributed to the great extent to affect the form of a bill of lading in particular. When these happen the mercantile world has already been witnessed traditional paper-based bill of lading lost its merchantability due to the problems caused by delay, fraud and high cost of generating and processing paper documents which slowed down the development of international trade at large. Solution to the problems of traditional paper-based bill of lading was to introduce the use of Electronic Data Interchange (EDI) in shipping practice by substituting paper documents with electronic alternatives particularly by replicating the features of traditional bill of lading with electronic bill of lading. Unfortunately, electronic bill of lading has faced many legal obstacles in the process of substituting the paper-based bill of lading. Nevertheless, the outmoded legal framework is considered as the major obstacle towards the recognition of electronic bill of lading in international trade. However, some private initiatives have accepted the challenges and they have introduced various private rules trying to overcome the legal uncertainties of electronic bill of lading. This study has critically examined the legal framework which regulates the contract of carriage of goods by sea, and further it studied how the legal framework has slowed down the recognition of electronic bill of lading in commercial transactions in Tanzania. Along with it, the study has critically examined some relevant projects of electronic bill of lading and their respective rules, and further, it shows how far these projects overcome the legal uncertainties of e-BL especially the negotiability aspect of traditional bill of lading. Lastly, the study has recommended that the Carriage of Goods by Sea Act should be amended, and the government should enact specific laws for electronic transactions in order to make e-BL being recognised in commercial transactions in Tanzania.Item The inter-banking automatic teller machines use (ATMS): Its legal challenges in Tanzania.(Mzumbe University, 2014) Mwetindwa, Asha.H.This study is about the Inter -banking Automated Teller Machines (ATMs) its legal challenges in Tanzania. As the use of ATMs expeditiously expanding and almost becoming the way of life to many Tanzanians, the legal framework does not respond to meet with the current development. The researcher undertook this study to find out these legal challenges the banking industry faces especially in dealing with /providing ATMs services and the protection of the customers ultimately suggested the better ways to protect the customer’s right and well deal with the legal challenges brought by these developments in ICTs. The study is qualitative one; the researcher has used interview and questionnaires as the means of obtaining the information from the respondents such as bankers from NMB, NBC and CRDB. The researcher also collected data from lawyers, judicial officers as well as customers of the banks. THE STUDY FINDS OUT THAT there are no specific laws and regulations regulating the operation and use of Inter –banking ATMs. All the lawyers who are the respondents stated that ATM transactions are guided in general legal framework hence lack the effectiveness to curb the peculiar features in the area thus the customers‟ rights are not well protected. The study also revealed various advantages that are being experienced by not only the bank customers but also the banks and the general public at large. Thus the study recommends that it is high time to have the specific laws to regulate the ATMs in place so as to assure the protection of the rights of those dealing with the instrument.Item A critical analysis of law and practice of public private partnership in Tanzania: A case study of Kigoma District(Mzumbe University, 2014) Ndabhona, Iddi A.This study was made on analysis of the law on Public Private Partnership in Tanzania, particularly the Public Private Partnership Act, 2010 and its enabling regulations, the Public Private Partnership Regulations, 2011, GN 165 /2011. The research was done through interviews and documentary reviews. As the first objective of the study, researcher examined the efficiency of PPP Act in Tanzania. It was revealed and concluded that although the definition of PPPs in the PPPA entails all kinds and forms of PPPs, the regulations leave out of box all the traditional, simple but many forms PPPs which are practicable to many common Tanzanian entrepreneurs. Nevertheless, the bureaucratic nature of the PPPA reduces its expected efficiency. The significant time and monetary resources are spent at the preliminary stages regardless of whether or not the expected project would be implemented. The second specific objective was to look on whether in practice the law promotes the PPP with indigenous private entities in our country. It has been observed that the processes in the Act make the way through to PPPs too long and cumbersome. As such, the law is not very much encouraging and promoting PPPs in the same parse as it would be expected to in the current world business environment. The last objective was to examine whether the PPPA affects independence of the independent Government bodies such as LGAs in Tanzania. It is concluded that the powers of the independent government entities like local government authorities to enter into PPP arrangements are confiscated by the central government through various bodies established by the PPPA. In that respect, the researcher has recommended some mitigating measures to be taken so as to handle those inadequacies. The measures include; amendment of PPP regulations, GN. No 165/2011; formulation of PPP regulations for small scale PPPs in the country; and strengthening indigenous entities for PPPs.Item Critical assessment of the challenges faced by ZIPA in ensuring investors’ compliance to intended investment(Mzumbe University, 2014) Juma, Faraji SThis study is about critical assessment of challenges faced by ZIPA in ensuring investors‟ compliance to intended investment. This research was aimed at examining the challenges faced by ZIPA in ensuring investors‟ compliance to intended investment in Zanzibar. In realizing this goal, the tourism sector was chosen as a focal study in this research and the researcher examined the Zanzibar Investment Promotion and Protection Act 2004, the Zanzibar Employment Act 2005, the Immigration Act, 1997 (Revised Law), the Zanzibar Tourism Act 2009, the Transfer Land Act 1994 and the Land Tenure Act 1992 so as to assess those challenges in ensuring the investors‟ compliance to intended investment. This study was basically a qualitative research which was aimed at enabling collection of detailed information about the problem under study. The researcher used interview guides and questionnaires as tools of collecting detailed information from the respondents. Kinds of sampling being used in this study, was purposive sampling where total of 22 respondents; among them, there were investors, lawyers and other stakeholders. This number and kind of respondents provided good findings concerning challenges faced by ZIPA in ensuring investors‟ compliance to intended investment are as there is the weakness of the legal frameworks in Zanzibar, there is a bureaucracy and corruption in the government institutions and failure of the government to harmonize the East African laws. Also, disputes in the society and the absence of the legally recognized rules of investment. In this, the researcher recommended that the government has to review all laws of investment as well as the corruption law in order the investors to comply them attentively and due to the union of East African Community, the harmonization of laws is also very important. The government has to reset ZIPA to be as a really One Stop Centre.Item An assessment of promptness and fairness of compensation awardable for unexhausted improvement on land matters in Tanzania : A case study of Kipawa and Kigilagila(Mzumbe Unversity, 2015) Kweyamba, TheodorusThe emerging issue is how the land laws especially the expropriation and payment of compensation laws are applied. This dissertation examines intended to assess the law and practice relating to compulsory land acquisition in Tanzania specifically in examination of procedures in the processes of land acquisition, legal challenges of compulsory land acquisition procedure, evaluation processes in the event of land acquisition and compensation processes in the event of land acquisition This study was carried at Kipawa and Kigilagila where land was acquired in the year 1997for purpose of expansion of Julius Nyerere Airport, though compensation paid was inadequate. The process of compulsory land acquisition has more often been complained of by the general public for failure to pay fair and prompt compensation to the victims. The dissertation revealed a wide disparity between the means of compensation paid and market value of the acquired property. Moreover, The Land Acquisition Act, Cap 118 [RE 2002] is not fair and just to people holding land under deemed right of occupancy as it restricts compensation to un exhausted improvements on the land excluding the land or such improvements as land clearing and fencing. This latter situation has been rectified by the Land Act. The dissertation recommends among others that, in order to have a peaceable society devoid of conflict and chaos, adequate payments of adequate compensation that will not make claimants worse off than they were, are essential, both the policy makers and local governments should revise the land laws especially on the expropriation and payment of compensation in such a way that it would define and protect property rights for the vulnerable groups both in urban and rural areas and where and when these rights are acquired “reasonable compensation” must be paid. Most importantly, mandatory provision of land forresettlement, ensuring proper method of valuation and prompt payment of compensation shall remedy these conflicts.Item The role of corporate social responsibility in achieving the corporate objectives: A case study of Songas.(Mzumbe University, 2016) Leka, Dennis C.Corporate Social Responsibility (CSR) is essential towards the success of corporations. Its essence is in making corporations part of the community in assisting its development through establishing projects, as a way of sharing part of their success to the marginalized communities. At the same time, it assists the corporation in achieving the objectives it was set for by involving the stakeholders. In Tanzania, the practice of CSR is still largely voluntary despite having legislations such as The Extractive Industries Act of 2015, The Mining Act of 2010, The Petroleum Act of 2015 and The Environmental Management Act of 2004 that have provisions that require companies to have CSR. The provisions of the former Acts are not binding to companies that are of other nature of business other than what has been provided in the Acts save for the later Act that cuts across almost all nature of companies. This creates uncertainty on its regulation and hence underscoring the role of CSR towards achieving the corporate objectives. This study was centered on knowing the role of CSR and how it helps the company meet its objectives guided by the research question as to what is the role of corporate social responsibility. The research was conducted in Dar-es-salaam and Lindi regions in which a case study design was adopted. A sample of 15 respondents was involved in the study. The sample was obtained through purposive sampling. Data was collected using interviews, questionnaires, focus group discussion and documentary review and was analyzed using qualitative analysis and simple arithmetic in order to arrive into conclusions. The research has found that there is a serious loophole in the legal framework that was expected to address CSR. The study recommends to the Government and policy makers to have a comprehensive CSR law that will bind corporations to practice CSR in assuring that they meet their objectives and bring about sustainable development hence reduce the government's burden. The companies are also advised to practice CSR in assuring they meet their objectives and maximize shareholders income.Item The role of corporate social responsibility in achieving the corporate objectives: A case study of SONGAS(Mzumbe University, 2016) Leka, Dennis CCorporate Social Responsibility (CSR) is essential towards the success of corporations. Its essence is in making corporations part of the community in assisting its development through establishing projects, as a way of sharing part of their success to the marginalized communities. At the same time, it assists the corporation in achieving the objectives it was set for by involving the stakeholders. In Tanzania, the practice of CSR is still largely voluntary despite having legislations such as The Extractive Industries Act of 2015, The Mining Act of 2010, The Petroleum Act of 2015 and The Environmental Management Act of 2004 that have provisions that require companies to have CSR. The provisions of the former Acts are not binding to companies that are of other nature of business other than what has been provided in the Acts save for the later Act that cuts across almost all nature of companies. This creates uncertainty on its regulation and hence underscoring the role of CSR towards achieving the corporate objectives. This study was centered on knowing the role of CSR and how it helps the company meet its objectives guided by the research question as to what is the role of corporate social responsibility. The research was conducted in Dar-es-salaam and Lindi regions in which a case study design was adopted. A sample of 15 respondents was involved in the study. The sample was obtained through purposive sampling. Data was collected using interviews, questionnaires, focus group discussion and documentary review and was analyzed using qualitative analysis and simple arithmetic in order to arrive into conclusions. The research has found that there is a serious loophole in the legal framework that was expected to address CSR. The study recommends to the Government and policy makers to have a comprehensive CSR law that will bind corporations to practice CSR in assuring that they meet their objectives and bring about sustainable development hence reduce the government’s burden. The companies are also advised to practice CSR in assuring they meet their objectives and maximize shareholders income.