Research Papers (Articles)

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    Regulation of property tax in Tanzania: legal and administrative challenges
    (KAS African Law Study Library, 2020) Massawe, Hanifa T.
    Property tax represents one among the most feasible, conventional, steady and progressive source of revenue. Nonetheless this form of tax has not received the attention it requires for effective contribution towards revenue generation in developing countries. The situation is however different in developed countries which have made concerted efforts to tap the potentials of property tax to achieve both fiscal and non-fiscal advantages for their communities. While taking this into account the current article conceptualizes the basic principles underlying property taxation as one among the forms of direct taxation while underscoring its value to revenue generation in general perspective. Thereafter specific analysis is made towards its practical regulation in a Tanzanian standpoint in terms of specific laws and regulatory machineries in the country. The analysis revolves around the effectiveness of the existing tax laws and regulatory machineries in ensuring optimum contribution by property tax to the country’s revenue basket. On the basis of doctrinal and empirical data it is revealed that despite its potential to contribute to revenue generation, property tax still faces a number of both legal and nonlegal challenges in its administration in the country. The legal challenges include poor legal definition on the concept of property, the flat rate structure on property tax, low deterrence effect of the penal sanctions. The non-legal challenges on the other hand include low registration of property owners and properties for identification purposes, irregular valuation process, low taxpayer education on property tax affecting voluntary property tax compliance and lacking resources for property tax administration by the respective regulatory machineries. As a way to remedy the situation the paper provides a number of legal and non-legal intervention measures. The intervention measures take account of the importance of taxation for developing countries Tanzania inclusive, thus recommending solutions which reasonably combine regulatory convenience with equity and effectiveness. The recommendations are an output of theoretical data, empirical findings and specific international best practices on property taxation. The recommendations focus on legal clarification of the tax base, the method and basis for valuation and provision of required resources for enforcement of relevant laws on property taxation.
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    Electronic banking and technological development in Tanzania: A legal analysis
    (Ruaha Catholic University, 2014) Mukama, Rosemary
    This paper reviews banking laws in Tanzania in relation to electronic banking and technological development. It is more than a decade now, since Tanzania engaged in the use of electronic banking. Since electronic banking has higher risks and much used by banks, communication companies and their customers, it is just reasonable to have the law adequately address and protects the electronic banking transactions. Unfortunately, banking laws currently in force are inadequately provide for electronic banking. For example the Bank of Tanzania Act (BoT Act) gives power to the Bank of Tanzania to: establish payment clearing and settlement system; and; make rules and regulations to govern the payment system, but the clearing and settlement system referred designed to save inter-bank transactions and therefore other types of electronic banking are not covered. Furthermore, the rules and regulations bind only participants or members of such payment clearing and settlement system. The BoT Act also gives power to the minister responsible for financial affairs of the United Republic of Tanzania to make regulations so as to give effect to the objectives of the BoT Act. However, regulation on electronic banking has not been made. In 2000 the BoT issued guidelines on payment card to regulate payment through Automated Teller Machine (ATM) and Point of Sale (POS), but the guidelines have no legal force. This situation definitely create some practical legal issues that need attention. It is in this spirit that the author embark on analysing the Tanzania legal regime on electronic banking. The author employed library research used to acquire primary data by surveying the laws of Tanzania relating to banking and also for obtaining secondary data through reading of books, journals, articles and websites. Furthermore, the author have also employed interview banking personnel to enrich primary data. This study shows that, due to inadequacy of the law regulating electronic banking, the undertakings emanate some practical issues which calls for an amendment of the Tanzania legal framework or the enactment of specific legislation to not only electronic banking, but also other cyber laws which will facilitate and protect electronic banking and the banking system in general.
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    Regulation of primary SACCOS’ credit advancement in Tanzania
    (Moshi Cooperative University, 2019) Mukama, Rosemary Jotham
    Notably, in 1991 during major financial reforms, Primary SACCOS were established as equity based microfinance institutions for financial inclusion of low and middle income earners. Accordingly, regulation of Primary SACCOS’ Credit Advancement (PSCA) enlists principal objects to be achieved by Primary SACCOS such as: to advance credit that correspond with members’ needs, to improve living standards and economic growth of members’ households, and to contribute to economic growth of the country. It became imperative therefore to ascertain the extent to which the existing regulation of PSCA enables Primary SACCOS to achieve their principal objects. The use of interview and documentary review, led to the conclusion that, to some extent the existing regulations enable Primary SACCOS to achieve their principal objects. Undeniably, much is still needed to be done in order for Primary SACCOS to be able to achieve their principal objects and purpose of their existence to a full extent.