Tax Compliance in Tanzania: Analysis of Law and Policy Affecting Voluntary Taxpayer Compliance

A study by Kibuta Ongwamuhana of low-level tax compliance in Tanzania, with comparative reference to Kenya, Uganda, Rwanda, and Zambia. The book proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. Ongwamuhana argues convincingly that tax enforcement alone, namely the detection and punishment of tax delinquency, will not by itself lead to high-level compliance. He posits a strong link between good governance and taxpayer compliance: compliance levels reflect the effectiveness of tax administration and taxpayer attitudes toward taxation and toward government in general. These attitudes are formed in a social context, including perceived fairness of the tax structure, the ability of government to deliver services, and the legitimacy of government. Tax reforms aimed only at modernising the administration cannot achieve optimum compliance without a caring institutional attitude backed by a government committed to serving its people. Examples are also drawn from the US, Canada, UK, and Australia. Ongwamuhana holds Master of Laws degrees from Manchester and Adelaide and a PhD from the University of Cape Town.