Faculty of Law

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The assessment of international conventions and municipal laws in relation to the protection of coastal environment: The case of Dar es salaam Tanzania
(Mzumbe University, 0201) Nsemwa, Christopher Elly
This research deals with the assessment of international instruments and municipal laws present in Tanzania, to determine the extent of their contribution to protection of the coastal zone environment. The rationale behind this study came from the fact that the Constitution of United Republic of Tanzania 1977 (as amended) has not addressed enough the aspect of environment, likewise the Environment Management Act of 2004 has not addressed in precise terms the coastal zone management despite making it an offence for anyone to pollute environment. The study involved both, the library and field research. The researcher employed two techniques namely purposive and snowball sampling whereby the former type of sampling procedure enabled the researcher to get data from prominent respondents. While the later were applied to few selected experts as well as those with sufficient experience. The targeted population included 2 legal officers from the Office of Vice President, Environmental Division; 2 Officials from The National Environmental Council: 7 Lawyers from various NGOs: 10 Fishermen: and 5 different people: The work has five chapters and each chapter deals with a specific topic. The first chapter introduces the research and it deals with the background, statement of the problem and literature review among others. The second chapter is conceptual framework, in which some concepts regarding coastal environment have been covered. Chapter three looks into the legal and institutional framework. Findings are under chapter four. The last chapter is about the summary, conclusion and recommendations. The study shows that there are various causes of destruction of the coastal environment. The notable are poverty, lack of environment education: corruptions, and poor planning on the part of the government. Also the study shows that the present legal regime in Tanzania has not addressed in precise terms the management of the coastal zone environment, therefore the researcher proposes, the establishment of national and international law specifically to address and protect the coastal zone environment.
Comparative analysis of the procedures for adjudication of labour disputes under the repealed and the new labour legislation of Tanzania
(University of Dar es Salaam, 2009) Kadilu, Mwajuma
This study is about the comparative analysis of the procedures for adjudication of labour disputes under the repealed and the new labour legislation. The study compares the speed of resolving labour disputes under the repealed laws with the one in the new labour legislation of 2004. The study involved library research so as to lay down the theoretical framework of the study. Field research was conducted in order to support the theoretical work by gathering relevant information from various respondents. Mainly, collection of data involved oral interviews and observation methods. This study found out that the procedures for resolving labour disputes under the new labour legislation are expeditious compared with the ones in the repealed laws. It was concluded that although the new laws provide for expeditious procedures for adjudication of disputes, practice of the Labour Court shows the contrary. The basis for this conclusion is that the Labour Court failed to adjudicate even a single dispute within nine months of its operation. In the end, the study recommends that the CMA needs to be empowered to execute its own decisions in order to eliminate backlog of cases in the Labour Court, most of them being on enforcement of the CMA’s awards. Also it is recommended that for the sake of justice, there should be provisions in the new labour legislation allowing appeals from the Labour Court to the Court of Appeal to be on matters of both fact and law.
An assessment of the law on the use of force under the UN charter in curbing terrorism
(Mzumbe University, 2011) Marwa, Charles W.
The dissertation assess the law on the use of force under the UN Charter in curbing terrorism in particular. The main question addressed is whether the UN Charter contains provisions to curb terrorism as well as exploring the UNSC Resolutions to that effect. It also assesses the lawfulness of the use of force against terrorism as practices by the US and its allies. It further focuses not only on this specific use of force, but also on the changing nature of conflict, definition of terrorism and on the historical evolution of limitations on the use of force, from 1945 until to date. In the five Chapters which traces the timeline development of international law and use of force in curbing terrorism, limitations on the resort to force in particular to combat terrorism, the use of force in self defense, preemptive self defense, the use of forcible measures short of war, and the use of force in response to non-state actors. Also the study discusses the UNC from its inception, including its relevant provisions which do not provide a conclusive answer, or contain any provision that deal specifically with prohibition of terrorism. The trend shows that in the course of the last two decades, the Charter regime has been re-adjusted so as to permit forcible responses to terrorism under more lenient conditions. The Charter permits two kinds of forcible measures that are; collective responses and self-defense. Hence there is significant doubt as to lawfulness of using force by states against terrorism by other means save for SC authorization. Furthermore, the study major findings and recommendation challenges the common assumption that the use of force against terrorism was an example of states exercising their inherent right to self defense, it argues that if this particular use of force is not challenged, it will lead to expansion of right of self-defense which will hinder rather than enhance international peace and security. Finally, this study draws on recent examples to illustrate the use of force against terrorism could become a dangerous
The qualifications of company directors and the performance of companies in Tanzania: Critical analysis of the companies Act, 2002
(Mzumbe University, 2012) Jangu, Luckness W
A 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.
The Qualifications of Company Directors and the Performance of Companies in Tanzania: Critical Analysis of the Companies Act, 2002
(Mzumbe University, 2012) Jangu, Luckness William
A 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.
The Legal Status of Articles of the Union in Constitution Making in Tanzania
(Mzumbe University, 2013) Sepere, Eduardo Parpai
This research is entitled: The Legal Status of Articles of the Union in Constitutional Making in Tanzania. The Articles of Union are the fundamental laws of the Union between The Republic of Tanganyika and the People‟s Republic of Zanzibar. The articles, therefore, are a marriage certificate between the two independent republics; hence a Union Constitution must derive its mandate from the Articles of the Union. In other words, the Articles of the Union are the foundation of the Tanzanian Union. Thus, writing a new constitution without first renovating the old foundation is like building a new house on an old cracked foundation, and the risk thereon is the collapsing of the new house due to lack of a strong foundation. The objective of the study is to examine and analyse the impact of proceeding with the writing of a new constitution without first remaking the Articles of the Union the very foundation of the union between the Republics of Tanganyika and Zanzibar. This work is a library and partial field research and thus analytical in nature, involving collection of qualitative data, by way of reading books, articles, journals and the media, so as to determine the root causes for such existing challenges. A total of (11) books and (5) Statutes have been consulted to determine the laws, principles and challenges affecting the writing of a new Constitution without amending the basic law, that is the Articles of Union 1964. The study reveals that not only the Articles were in need of major Amendments but also the making and implementation of the articles in 1964 were mainly carried out by two persons, i.e. Mwalimu Julius K. Nyerere, the then President of the Republic of Tanganyika and Abeid Amani Karume, the then President of the People‟s Republic of Zanzibar. This study recommends that it should have been wiser to hear the wish of the people, the Articles of Union should have been revisited and accordingly amended so as to give the people a road map to the new Union Constitution; since Union problems will never be solved unless the very foundation is made by the people themselves.
An Assessment on the effectiveness of Parliamentary control over Delegated Legislation in Tanzania, A case of Subsidiary Legislation Committee
(Mzumbe University, 2013) Mtui, Elihaika Henry
This study examines the effectiveness of Parliament in the controlling over delegated legislation in Tanzania, specifically the parliamentary Subsidiary Legislation Committee. The problem addressed in the study is that, despite the parliament having been empowered by the Constitution of United Republic of Tanzania to delegate its legislative power to executive authorities to enact subsidiary legislation, little has been done by the law to ensure the proper legislative control over delegated legislation, a case which result to inconsistencies in laws and practice. The study is mainly based on primary data collected through review of literary works and questionnaire given to selected personalities. The result of the study reveals that Parliament delegates its legislative power to the executive authorities and granted itself an obligation to oversee authorities without enacting a law which will empower the organ to do so. This is to say there is no hard and fast rule which bind executive authorities to stick fast to the Act of parliament while making of delegated legislation as a result the authorities fails to adhere to the procedure stipulated under the law. The study also revealed that the confusion of parliament as to which procedure to follow in the control of delegated legislation is caused by the parliament itself as it enacted various provision with various procedures for making of subsidiary legislation in Tanzania. This made the organ to play little role in the control of delegated legislation in Tanzania. It is therefore recommended that there is a need for parliament to restructuring on the issue of control of delegated legislation in Tanzania by increasing much power and provide uniformity procedures to allow parliament and its committee to watch on delegated legislation properly. Parliament should enact single legislation which provides for parliamentary control over delegated legislation in Tanzania. Last capacity building is required for Members of Parliament to be able to oversee legislation properly; they should be in a position to understand the power they delegate and the effect brought by abuse of such power. By so doing the organ will play its role effectively.
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.
Investment and land disputes in Tanzania: A vehicle for investment legal reform
(Mzumbe University, 2013) lendita, Simon W
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
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.
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 M
It 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.
The assessment of challenges and prospects of capital markets development: A case study of Tanzania
(Mzumbe University, 2013) Wanjah, A. Hamza
This 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.
The legal status of articles of the union in constitution making in Tanzania
(Mzumbe University, 2013) Sepere, Eduardo Parpai
This research is entitled: The Legal Status of Articles of the Union in Constitutional Making in Tanzania. The Articles of Union are the fundamental laws of the Union between The Republic of Tanganyika and the People‟s Republic of Zanzibar. The articles, therefore, are a marriage certificate between the two independent republics; hence a Union Constitution must derive its mandate from the Articles of the Union. In other words, the Articles of the Union are the foundation of the Tanzanian Union. Thus, writing a new constitution without first renovating the old foundation is like building a new house on an old cracked foundation, and the risk thereon is the collapsing of the new house due to lack of a strong foundation. The objective of the study is to examine and analyse the impact of proceeding with the writing of a new constitution without first remaking the Articles of the Union the very foundation of the union between the Republics of Tanganyika and Zanzibar. This work is a library and partial field research and thus analytical in nature, involving collection of qualitative data, by way of reading books, articles, journals and the media, so as to determine the root causes for such existing challenges. A total of (11) books and (5) Statutes have been consulted to determine the laws, principles and challenges affecting the writing of a new Constitution without amending the basic law, that is the Articles of Union 1964. The study reveals that not only the Articles were in need of major Amendments but also the making and implementation of the articles in 1964 were mainly carried out by two persons, i.e. Mwalimu Julius K. Nyerere, the then President of the Republic of Tanganyika and Abeid Amani Karume, the then President of the People‟s Republic of Zanzibar. This study recommends that it should have been wiser to hear the wish of the people, the Articles of Union should have been revisited and accordingly amended so as to give the people a road map to the new Union Constitution; since Union problems will never be solved unless the very foundation is made by the people themselves
The legal status of articles of the union in constitution making in Tanzania
(Mzumbe University, 2013) Sepere, Eduardo Parpai
This research is entitled: The Legal Status of Articles of the Union in Constitutional Making in Tanzania. The Articles of Union are the fundamental laws of the Union between The Republic of Tanganyika and the People's Republic of Zanzibar. The articles, therefore, are a marriage certificate between the two independent republics; hence a Union Constitution must derive its mandate from the Articles of the Union. In other words, the Articles of the Union are the foundation of the Tanzanian Union. Thus, writing a new constitution without first renovating the old foundation is like building a new house on an old cracked foundation, and the risk thereon is the collapsing of the new house due to lack of a strong foundation. The objective of the study is to examine and analyze the impact of proceeding with the writing of a new constitution without first remaking the Articles of the Union the very foundation of the union between the Republics of Tanganyika and Zanzibar. This work is a library and partial field research and thus analytical in nature, involving collection of qualitative data, by way of reading books, articles, journals and the media, so as to determine the root causes for such existing challenges. A total of (11) books and (5) Statutes have been consulted to determine the laws, principles and challenges affecting the writing of a new Constitution without amending the basic law, that is the Articles of Union 1964. The study reveals that not only the Articles were in need of major Amendments but also the making and implementation of the articles in 1964 were mainly carried out by two persons, i.e. Mwalimu Julius K. Nyerere, the then President of the Republic of Tanganyika and Abeid Amani Karume, the then President of the People's Republic of Zanzibar. This study recommends that it should have been wiser to hear the wish of the people, the Articles of Union should have been revisited and accordingly amended so as to give the people a road map to the new Union Constitution; since Union problems will never be solved unless the very foundation is made by the people themselves.
Law as the basic regulatory organ of the society: the case of abuse of fundamental human rights by the police force in Tanzania
(Mzumbe University, 2013) Kilatu, Edson
This study was tailored along four specific objectives. First, it explored the checks against abuse of fundamental human rights put in place in Tanzanian context; secondly it covered statutory measures available for abuse of the fundamental human rights. It also explored the procedures for channeling complaints against abuse of the rights and lastly the extent which the Tanzania Police Force abides by the international police standards hence various international policing ideals were discussed. The police ideals include autonomy and impartiality, legality, proportionality and reasonableness as well as the necessity of Police Actions. The study covered both primary and secondary data. It employed three research methods to obtain primary data namely interview, questionnaire and Focus Group Discussion. A sample of 100 respondents was randomly chosen, of which 30 were interviewed, 60 through questionnaire and 10 participated in Focus Group Discussion. The research involved descriptive data analysis where data were converted into percentage to bring the impression of the findings. The study revealed various forms of abuse including dubious cases, unlawful arresting and detention without taking the matter to the court of law timely, extrajudicial killings, torture and inhumane treatment. Also various legal challenges were depicted. The law governing the TPF is ineffective in such a way to warrant abuse of the fundamental rights. There is a need for significant legal reforms for the sake of protecting the fundamental human rights. To that end several recommendations for improving human rights-centred policing were recommended. It recommended among other things for domestication of all core International Human Rights Instruments, hedging the Police Force against Political pressure, simple procedures for channeling complaints and substantial reforms of the Commission for Human Rights and Good Governance (CHRAGGP).
The efficacy of the national laws in Tanzania on citizenship by birth
(2013) Issa, Mariyam Aziz
This study is about the legal rationale and shortcomings of the Tanzania Laws on citizenship by birth. There are different pieces of legislation which deal with Tanzania citizenship in general. But, these laws do recognise different classes of citizens who bear different characteristics. Of importance to this research is the citizenship by birth category which, within itself, raises legal segregation and discrimination, a fact which is not to be expected under the law. The research was aimed at finding the available shortcomings that hinder the efficacy and sufficiency of the laws on who a Tanzania citizen by birth is and all the rights and duties that relate to such kind of a citizen. It was also the aim of this research to assess the competency of the laws relating to Tanzania citizens by birth in providing equal rights and protection to the citizens by birth without any discrimination or favours. This study is basically a qualitative research which was aimed at enabling collection of detailed information about the problem under study. The researcher has employed interview guides and questionnaires as tools of collecting detailed information from the respondents. Kind of sampling used in this study is the purposive sampling where quite a number of respondents were interviewed from different classes of people from the community at large. The study findings reveal that the laws on Citizenship by birth, starting from the mother law of the land, which is the Constitution of the united Republic of Tanzania to the other pieces of Legislations, fail to cater for the provisions of equal rights as well as protecting the citizens by birth who are entitled to equal treatment. Most of these laws do have some discriminatory effects as well as some favouritism amongst the same citizens by birth. The ignorance of law of some of the citizens by birth has to some extent led to some citizens by birth to lose their Tanzania citizenship and to other; it has gone to an extent of making them stateless in their own country. The researcher recommends that the Laws relating to citizenship by birth be repealed and new laws be enacted to remove the ambiguity, favouritism as well as the discriminatory effect brought about by these laws. The researcher also strongly recommends that the Constitution of the Country should effectively and sufficiently cover for the citizens by birth and that strict adherence to the international norms and standard should be observed.
Protection of individual investors at the Dar es salaam stock exchange: A critical analysis of the law
(Mzumbe University, 2013) Sempeho, Laura G
This 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.
Causes and consequences of failure to file the annual return by the tax payer: A case study of Shinyanga municipality
(Mzumbe University, 2013) Samwel, Frank
Most 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.
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, 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
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.