ISBN 9789976603231
Pages 212
Dimensions 216 x 140 mm
Published 2000
Publisher Dar es Salaam University Press, Tanzania
Format Paperback

A Sourcebook Of Income Tax Law In Tanzania

by Luoga Makinyika

The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.

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