Dissertations (Masters)

Permanent URI for this collection


Recent Submissions

Now showing 1 - 18 of 18
  • 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, Theodorus
    The 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
    Analysis of the legal framework governing the protection of investors against insider trading in capital market business in Tanzania
    (Mzumbe University, 2019) Kihelile, Sophia
    The data were 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 used to forty (40) individual investors from different professions and specializations, investors listed companies at DSE. The researcher found that the laws on a securities exchange ensure speculator assurance, however the major frustrating variable is the utilization of the said laws on speculators who don't have satisfactory consciousness of their rights, on the restricted practices, and notwithstanding perusing the budget summaries of the organizations put resources into. Further, the DSE and CMSA do not have the satisfactory innovation to distinguish the denied offenses, for example, the insider managing which restrains the security of the premiums of speculators. The suggestions are to expand the consciousness of the individual speculator through the LDMs and agents who manage the financial specialists on an everyday premise. There is likewise a requirement for the development of innovation to recognize precluded offenses and encourage in accumulation of proof to indict wrongdoers.
  • Item
    Enforcement of mortagage by commercial banks in circumstances influenced by undue influence: Analysis of the law and practice
    (Mzumbe University, 2019) Mtui, Yustawinnie Vitalis
    This study aimed at determining how Commercial Banks enforce Mortgages in circumstances influenced by undue influence. The research was conducted in CRDB Bank Plc and NMB Bank Plc situated in Arusha city. The problem that prompted this study was a concern that with all favourable development of the law, the manner in which informed consent is obtained is not shown. Instead, practice shows that men mortgage matrimonial homes in exclusion of their spouse(s), or they unduly influence them to give consent. The study employed the survey research design whereby a sample of 30 respondents was selected through systematic and purposive sampling technique from a fairly limited study area. The study used both interviews and documentary review to collect primary and secondary data respectively. Secondary data was collected from unreported cases, dissertations and thesis related to the study. The data collected was presented and analyzed qualitatively and inferences were drawn. The findings indicate that wives out of love, trust and confidence are alleviated to reach agreements which defeat their rights of occupancy in the matrimonial home. In addition, husbands knowingly unduly influence wives to the use of a matrimonial home as a security. Moreover, banks should take reasonable steps to ensure that the spouses understood what they were doing while entering into a proposed transaction and that the consent to do so was informed and genuine. Further, they should conduct an inquiry on the mortgaged property and the persons interested to the property. In the light of the above findings, it is recommended that awareness should be raised to the public at large on registration of interests, opportunity to nominate a legal advisor and seek independent legal advice should be ensured. Further, commercial banks should be mobilized to institute strict policies that will enable both spouses to participate in the process of obtaining financial loan when one wants to use a matrimonial home as a mortgage to secure the loan
  • Item
    Analysis of consumer legal protection in mobile money transaction services in Tanzania
    (Mzumbe University, 2019) Mutagwaba, Doreen D.
    This dissertation attempted to make an analysis on the effectiveness of the legal frameworks governing mobile money transaction services in Tanzania. It observed the law and practice on how consumers are protected towards availability and the use of such services in our country. In that regard, it focused on challenges of implementation of the existing laws and regulations on the mobile payments as a newly introduced payment system that is reaching a large number of banked and unbanked. This study was guided by its objective and attempted to assess the effectiveness of the regulatory framework in place in the protection of consumers of mobile money transactions. Questions were formulated that guided through in obtaining the necessary information relating to the problem. In obtaining such data the methodology employed was descriptive research design. The collection of primary data was done using methods of questionnaire and interview where as for the secondary data the method used was documentary review. The study revealed that the use of mobile phones in making money transactions is a technology that is widely adopted and preferred by the majority of people in making several transactions. The consumers of such services face several challenges in the mode of the services mostly being loss of money in their mobile money accounts. It is from the data collected from the field where the researcher makes conclusions and makes recommendations on how the consumers of mobile money services may be protected.
  • Item
    Recognition of electronic bill of lading in commercial transactions: A critical study of the Legal framework in Tanzania
    (Mzumbe Unversity, 2014) Matovu, Ebbychris
    Since 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 challenges to the enforcement of economic, social and cultural rights in the united republic of Tanzania: A critical analysis
    (Mzumbe Unversity, 2013) Thobias, Martha
    Challenges 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, Magreth
    Letters 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
    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
    Legal and practical challenges facing corporate taxation in relation to electronic commercial transactions in Tanzania: A case study of Dar-es-salaam
    (Mzumbe University, 2019) Lovililo, Aneth
    This study generally aimed at making a critical analysis on the effectiveness of the law and practice on the taxation of corporations under electronic commercial transactions in Tanzania. The study specifically intended to explore the activities undertaken by the companies via the electronic transactions in the light of tax laws in Tanzania, examine the legal framework on taxation of electronic commercial transactions in Tanzania and last but not least to examine the practice vis-à-vis the taxation of electronic commercial transactions in Tanzania. The study employed various research methodologies. The study based on case study design. It employed purposive sampling technique and the study used both primary and secondary data. Collection of data was done through questionnaire, interviews and library research. The study observed a number of issues with regard to the guiding research questions to the following effect: First, the activities undertaken by the companies via the electronic transactions satisfy legal requirements for being taxed in Tanzania. Second, there are number of legal challenges facing taxation of electronic transactions made by the Companies in Tanzania. The challenges include but not limited to jurisdictional challenges, determination of corporation residence under e-commerce, challenges on the source rule on taxation e-commerce by corporations, challenges on permanent establishment criteria on taxation of e-commerce and challenges on income characterisation under ecommerce by the corporations. Last though not least is the existence of some practical challenges vis-à-vis the taxation of electronic commercial transactions in Tanzania. The practical challenges revealed were poor enforcement mechanism and shortage of competent Tax Administration Staff. It is from this background that the conclusion of the study is subsequently given.
  • Item
    Analysis of legal framework on investment promotion and contribution to technology dissemination in Tanzania :a case of selected mining companies
    (Mzumbe University, 2014) Bonephace, Mectrida
    This 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
    Investment and land disputes in Tanzania: a vehicle for investment legal reform
    (Mzumbe University, 2013) Lendita, Simon Wilson
    Land 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 questionnaire
  • Item
    Enforcement of the provisions of the UNCLOS 1982 on marine pollution by marine vessels: case study of Tanzania
    (Mzumbe University, 2013) Lauden, Leonard
    The 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
    Assessment of the effectiveness of the laws governing tax exemptions on donor funded projects in Tanzania Mainland
    (Mzumbe University, 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.
  • Item
    Local government authorities’ compliance with public procurement law in mainland Tanzania: a case of Dodoma and Chamwino councils
    (Mzumbe University, 2019) Athanace, Eustard Peter. N.
    This study examined the adequacy of the legal and regulatory framework of public procurement in LGAs in Mainland Tanzania with the view to determining the factors that make LGAs fail to comply with the said law and make recommendations thereto. The study was motivated by the fact that, notwithstanding different reforms and efforts done by the government to improve the public procurement legal and regulatory framework, the Controller and Auditor General (CAG) and Public Procurement Regulatory Authority (PPRA) reports shows that in Local Government Authorities (LGAs) there is non-compliance with the said framework. The study used case study design and qualitative approach whereas data were collected through documentary review, interviews, and open-ended questionnaires. The consultation was made to 40 respondents out of 48 selected respondents who were obtained through random and purposive sampling from Dodoma City Council and Chamwino District Council. The data obtained through documentary review and field study both through questionnaire and face to face interview was thereby analyzed and interpreted qualitatively. The findings of this study show that there are several weaknesses in the legal and regulatory framework of public procurement in Mainland Tanzania which mainly contribute to LGAs’ non-compliance with the public procurement law. One of the major weaknesses is the complexity of the law, toothless organs, and institutions of enforcing compliance, centralization of the PPRA, and lack of independent oversight authority. The study recommends for further amendment to the public procurement legal and regulatory framework to reduce the complexity of the law, establish an independent oversight authority, decentralize the PPRA offices and create of a mechanism for the general public to lodge complaints in case of PEs' non-compliance with the law.
  • Item
    Challenges in public procurement: an examination of legal implications of non compliance with procurement rules in selected institutions in Morogoro
    (Mzumbe University, 2019) Kweka,Eveline
    This study examined the Implications on Public Procuring Entities non-compliance with the Public Procurement Act, No.7of 2011 and regulations made there under at Sokoine University of Agriculture and Morogoro Municipal Council in Tanzania. The motivation behind the study was the annual reports of the Controller and Auditor General that exposed glaring non compliance with the laws on public procurement in spite of legal reforms recently undertaken in the sector. Primary and secondary data sources were consulted .The study adopted stratified random sampling whereby both qualitative and quantitative approaches were used. Qualitative approaches included questionnaires administration and in depth interviews with 50 out of the selected 60 respondents to gather non numerical data while quantitative approaches were employed to generate statistical data to answer to the research questions. Research findings overall pointed to substantial abrogation from procurement laws and regulations. Evidently, part of the reason for such non compliance or low compliance rates with procurement laws were found to be marginally low/poor oversight structures , complexity in the laws to suppliers, corruption in terms of favoritism in prequalification procedures and lack of adequately skilled procurement personnel at Sokoine University of Agriculture and at the Morogoro Municipal Council. In conclusion the researcher found out that there are several legal implications of non compliance with the procurement regulations on individual Procuring Entities, bidders and officials, among others, these included oral and written warnings, suspensions, interdictions and demotions of staff that breach procurement laws. Whilst, against the specific entities the steps included blacklisting, deregistration from the company registry and suit in a court of law to seek redress for violations of the procurement laws and regulations .The Auditor General wields another tool which is the issuance of qualified audit reports against public entities which can be used by prosecutors to hold individuals to account in serious cases of misappropriation of funds allocated.
  • Item
    Consumer protection in microfinance services in mainland Tanzania: a critical analysis of the law
    (Mzumbe University, 2019) Lukuvi, Mossy
    This study examined the extent to which consumers of microfinance services in Mainland Tanzania are protected under the current legal framework. Specifically, it entailed the exploration of the legal framework for financial consumer protection in microfinance services in Mainland Tanzania, an examination of the extent to which consumers in microfinance services are protected under the existing legal framework, and recommended reforms in the existing legal framework so as to enhance financial consumer protection in microfinance services. The study deployed more doctrinal research where a documentary review was conducted by reviewing various materials including Statutes, Books, Journal Articles, conference papers, theses, and online materials. The study also conducted a little field research where in-depth interviews and questionnaire survey were used to collect data from the respective respondents. The findings reveal that consumers of microfinance services are not adequately protected under the current legal and supervisory framework. It has been found that there is an inadequate institutional arrangement for the regulation of microfinance service providers, the over-arching mandate of the BoT, over-reliance of regulations to prescribe substantial matters, absence of data protection and privacy legal framework as well as the absence of comprehensive mechanisms for disputes resolutions. In light of the above findings, the study recommends the following: (a) enactment of a new and standalone legislation on Financial Consumer Protection;(b) enactment of a new standalone legislation on data protection and privacy; (c) reconciliation between the NMP 2017 and the Microfinance Act; and (d) hasten the process of making regulations as an alternative route in addressing factors that hinder effective protection to consumers of microfinance services.
  • Item
    An appraisal of tax incentives under the TIC Investment regime
    (Mzumbe University, 2019) Maya, Deogracious
    Tax incentives are considered a necessary evil for attracting investments and increase Foreign Direct incentives. In that spirit Tanzania issue different tax incentives via the Tanzania Investment Centre as per the Tanzania investment Act, 1997. The law puts threshold qualification for an investor to be issues with an incentive certificate depending on relevant sector. Also, other laws like the Income Tax Act, 2004, the Value Added Tax Act [CAP I48 R.E 2002], Export Processing Zones Act, 2002 and The Mining Act, 2010 allow issuance of incentives to investors as qualified by threshold. For example save for investments in mining and petroleum, center can issue certificate of incentive to a foreigner or local investor with the qualification under section 2 (2) (a and b)1, that to qualify for and obtain Tanzania Investment Centre Certificate of Incentives minimum fixed investment cost for New, Rehabilitation and Expansion Projects should be at least US$ 100,000 for projects, which are wholly owned by Tanzanian Citizen (s), and US$ 500,000 for projects, which are wholly owned by foreign investors, or if a joint venture. Or, to qualify for an Export Processing Zones license, the investment should amongst other things, be new business or activity which has not been already established, with at least 80% of the goods produced or processed for export and annual export turnover of at least USD 500,000 for foreign investors (USD 100,000 for local investors). This research looked the qualification of the investor under above mentioned Acts, by making an analysis to see whether tax incentive attracts investment or not and if not what qualification are plausible for incentive certificate to be issue and then the merits of tax incentive in growth of Tanzania economy was evaluated as against demerits. In order to get precise materials for writing this work, the researcher employed two research techniques: documentary review and case study. In documentary review materials were gathered from legislations, policy, documents, reports, newspapers and journal articles, online articles and textbooks,. In a case 1 The Tanzania Investment Act [CAP 38 R.E 2002]. viii study the methods which were employed included direct interviews and use of questionnaires. The research revealed that, tax incentive was not a major factor for attracting foreign direct investment in a country with poor infrastructure, geographical barriers and weak taxation system. Again, comparing tax incentive issued in Tanzania and her developments, the research found that tax incentives have resulted into more revenue losses that profit, because they are means used for tax avoidance and they beneficial bonus to investor who would have invested without tax incentives. The study further noted that, incentives qualifications under different laws are not cautions to obvious reasons, thus threshold can manipulate or hide investment to qualify for incentive while it does not. For example an investment which would have come in Tanzania despite of incentives because of market and raw material needs. From the above mentioned finding, the researcher made recommendation that, the Tanzania Investment Act, 1997 should be amended, first to allow the parliament and the center to amend or withdraw tax incentive certificate in case of abuse. Second the qualification for an investor should be reviewed, instead of looking on the threshold, each investment should be evaluated differently according to purposes and benefits to Tanzania. Third, tax incentives should be reduced or abolished and the taxation system should be enhancement to facilitate transparency and accountability.
  • Item
    A critical analysis on effectiveness of the laws and practice governing registration of foreign companies in Tanzania
    (Mzumbe University, 2018) Kashoza, Bahati
    Foreign company means company incorporated outside the territory which have established a place of business in the territory and continue to have an established place of business within the territory. 1 Tanzania is endowed with enormous natural resources and other economic potentials that provide for the increasing opportunities of investment. Owing to her rich natural resources and potential areas for investment in the agriculture, manufacturing, tourism, mining and energy industries, Tanzania has attracted a handful of big investors from foreign countries. This study was aimed to examine on the laws and practice governing the registration of foreign companies in Tanzania. In which the study contained five chapters. In the study, the main objectives was to have a critical analysis in the legal and regulatory framework in relation to the registration of foreign companies in Tanzania while specific objectives were to examine the extent of benefits on effective laws and practice governing registration of foreign companies; to analyze loopholes in legal and regulatory framework governing the registration of foreign companies that attracts foreign companies to the abuse of freedom of investment and doing business and examine to what extent of awareness provided by the institution concerned registration of foreign companies. The study was conducted at Dar Es Salaam City and involved a sample size of 30 respondents was recruited for this study. The population sample was based from TIPER (Tanzanian and Italian Petroleum Refining Company Limited). Cargo Delivery Freighters Ltd and East Cost Oil & Fats Co. Ltd, in Directors, legal officers and Company Secretaries were selected. Also interviews and questionnaire were administered to advocates dealing with corporate laws, academician experts in corporate Laws, high court judges of the Commercial Division, TRA and BRELA officials.