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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