Authors :
Robson Mohamed
Volume/Issue :
Volume 8 - 2023, Issue 4 - April
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://bit.ly/3WbwUPQ
DOI :
https://doi.org/10.5281/zenodo.8281358
Abstract :
World’s Entire Government, As Well As
Tanzania, Need Financial On Behalf Of Numerous
Progress Activities. Revenue Collection Has Above The
Years Remained The Foremost Foundation Of Financial
For The Governments To Realize Their Expenditure
Requirements. The Tanzania Revenue Authority Is The
Government Agency With The Authority To Make An
Assessment And Collection Of Taxes In Tanzania. For
Many Years, The Government Reports Show That,
Tanzania Revenue Authority Has Failed Completed The
Collection Goals For Domestic Taxes Per Financial
Year. This Has Made The Government To Majorly
Depend On Financial Transfers Which Is Insufficient To
Afford Financing Development Projects. This Article
Centred To An Evaluation Of The Challenges Facing
Tanzania Revenue Authority (Tra) On Revenue
Collection In Tanzania. In This Study, The Most Of The
Issues On The Challenges Facing Tra On Revenue
Collection Was Addressed And Analyses. In This
Regard, The Author Finds That Non-Voluntary Tax
Compliance, Tax Assessment Objection, Administrative
Inefficiencies, Political Interference, And Corruption
Are Amongst The Challenges Facing Tra On Revenue
Collection In Tanzania. This Article Contends That In
Order To Improve Tax Compliance, The Tanzania
Revenue Authority Must Become Conversant With The
Laws Controlling Taxes And Uphold Their Basic
Principles. The Research Also Recommends That Tax
Regulations Be Changed To Make Them Far More UserFriendly For Taxpayers To Encourage Compliance.
Establishing The Link Between Culture And Voluntary
Tax Compliance Will Likely Require More Study.
Keywords :
An Evaluation, Challenges, Tanzania Revenue Authority, Revenue Collection.
World’s Entire Government, As Well As
Tanzania, Need Financial On Behalf Of Numerous
Progress Activities. Revenue Collection Has Above The
Years Remained The Foremost Foundation Of Financial
For The Governments To Realize Their Expenditure
Requirements. The Tanzania Revenue Authority Is The
Government Agency With The Authority To Make An
Assessment And Collection Of Taxes In Tanzania. For
Many Years, The Government Reports Show That,
Tanzania Revenue Authority Has Failed Completed The
Collection Goals For Domestic Taxes Per Financial
Year. This Has Made The Government To Majorly
Depend On Financial Transfers Which Is Insufficient To
Afford Financing Development Projects. This Article
Centred To An Evaluation Of The Challenges Facing
Tanzania Revenue Authority (Tra) On Revenue
Collection In Tanzania. In This Study, The Most Of The
Issues On The Challenges Facing Tra On Revenue
Collection Was Addressed And Analyses. In This
Regard, The Author Finds That Non-Voluntary Tax
Compliance, Tax Assessment Objection, Administrative
Inefficiencies, Political Interference, And Corruption
Are Amongst The Challenges Facing Tra On Revenue
Collection In Tanzania. This Article Contends That In
Order To Improve Tax Compliance, The Tanzania
Revenue Authority Must Become Conversant With The
Laws Controlling Taxes And Uphold Their Basic
Principles. The Research Also Recommends That Tax
Regulations Be Changed To Make Them Far More UserFriendly For Taxpayers To Encourage Compliance.
Establishing The Link Between Culture And Voluntary
Tax Compliance Will Likely Require More Study.
Keywords :
An Evaluation, Challenges, Tanzania Revenue Authority, Revenue Collection.