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Tax Dispute Settlement Procedures In Tanzania
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Book Synopsis Tax Dispute Settlement Procedures in Tanzania by : Francis Mbago
Download or read book Tax Dispute Settlement Procedures in Tanzania written by Francis Mbago and published by GRIN Verlag. This book was released on 2018-08-31 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2018 in the subject Law - Miscellaneous, , course: LLB, language: English, abstract: Tax dispute implies the general conflict or disagreement between tax authority and tax payer arising from the decision of commissioner general. Such disagreement is normally caused by either poor interpretation of statutes or tax avoidance. Tax Payment is a mandatory requirement for every person who has income derived either from employment, business or investment in the year of income as provided under section 4 of Income Tax Act In a general sense, a tax is any contribution imposed by the government upon individuals, for the use and service of the state, whether under the name of toll, tribute, tallage, gabel, impost, duty, or other name. The discussion on Tax Dispute Mechanism is important phenomena following the fact that its implications amounts to costly outcome financially especially to tax payers and the government as well. Such discussion is even more relevant now given the fact that the current government focuses much on tax collection having zero tolerance on non-compliance with tax laws This presents is categorized into six main parts, where part of this of work introduces the concept of tax, its legal justification, legality and the relevancy of taxation. Part two discusses the general context of Tax Dispute Mechanism, legality and fairness principle with regards to the Tax Statutes. Parts three ponders on the procedures on Tax Dispute. Part four details the procedures of institution of appeal to the Board, whereas part five details procedures of institution appeal to the Tribunal and Finally Part Six concludes the work. Tax collection is mandated to TRA and its implementation lies on various tax officers and commissioners. Tax decisions in Tanzania are in the legal capacity of the Commissioner General of TRA. The knowledge of Tax Dispute Settlement is an important phenomenon to both tax authority and tax payers as it fosters efficiency in Tax Administration. With that view these presents intends to discuss tax disputes mechanisms in Tanzania with the precise intent of ushering knowledge of procedures with regards to tax dispute settlement mechanism.
Book Synopsis Dispute Resolution Under Tax Treaties by : Zvi Daniel Altman
Download or read book Dispute Resolution Under Tax Treaties written by Zvi Daniel Altman and published by IBFD. This book was released on 2005 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the interrelationship among tax bases continues to parallel the rapid development of the global economy, disputes among governments as to their right to tax international trade and investments under income tax treaties are expected to increase in number and scope. This study takes an in-depth look at the mechanisms used to resolve such disputes and how they interact with the interests of the various parties involved in the process. The study presents an analysis of the available literature, supplemented by statistical data from North America, Europe and Asia. Analysis of this data leads to interesting insights into the way the dispute resolution process functions when it is applied in different contexts. A comprehensive common framework of analysis, based on a checklist for governments, international organizations and taxpayers, is also developed in the study. This framework lists the main advantages and disadvantages of treaty-related international income tax dispute resolution procedures. The checklist is formulated with the aim to assist readers informing policies and in arguing positions, taking into account the subjective value given by each reader to each listed item. The study concludes by suggesting the creation of a new mechanism for the resolution of tax treaty-related disputes, and advocates, in part, the establishment of a new international organization with links to domestic judicial networks. This mechanism is then subjected to the same common framework analysis and checklist used in earlier parts of the study. The analysis suggests how such a mechanism would mitigate some of the most formidable challenges associated with the current dispute resolution procedures.
Book Synopsis Alternative Dispute Resolution in Tanzania by : Mashamba, Clement J.
Download or read book Alternative Dispute Resolution in Tanzania written by Mashamba, Clement J. and published by Mkuki na Nyota Publishers. This book was released on 2014-09-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, Alternative Dispute Resolution (ADR) has gained international recognition and is widely used to complement the conventional methods of resolving disputes through courts of law. ADR simply entails all modes of dispute settlement/resolution other than the traditional approaches of dispute settlement through courts of law. Mainly, these modes are: negotiation, mediation, [re]conciliation, and arbitration. The modern ADR movement began in the United States as a result of two main concerns for reforming the American justice system: the need for better-quality processes and outcomes in the judicial system; and the need for efficiency of justice. ADR was transplanted into the African legal systems in the 1980s and 1990s as a result of the liberalization of the African economies, which was accompanied by such conditionalities as reform of the justice and legal sectors, under the Structural Adjustment Programmes. However, most of the methods of ADR that are promoted for inclusion in African justice systems are similar to pre-colonial African dispute settlement mechanisms that encouraged restoration of harmony and social bonds in the justice system. In Tanzania ADR was introduced in 1994 through Government Notice No. 422, which amended the First Schedule to the Civil Procedure Code Act (1966), and it is now an inherent component of the country's legal system. In recognition of its importance in civil litigation in Tanzania, ADR has been made a compulsory subject in higher learning/training institutions for lawyers. This handbook provides theories, principles, examples of practice, and materials relating to ADR in Tanzania and is therefore an essential resource for practicing lawyers as well as law students with an interest in Tanzania. It also contains additional information on evolving standards in international commercial arbitration, which are very useful to legal practitioners and law students.
Download or read book Tax Dispute Resolution written by and published by . This book was released on 2015 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Tax Disputes and Litigation Review by : Simon Whitehead
Download or read book The Tax Disputes and Litigation Review written by Simon Whitehead and published by . This book was released on 2019 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Resolving land disputes through alternative dispute resolution (ADR). An overview of Tanzania's legal framework by : Burhani Kishenyi
Download or read book Resolving land disputes through alternative dispute resolution (ADR). An overview of Tanzania's legal framework written by Burhani Kishenyi and published by GRIN Verlag. This book was released on 2017-05-15 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2017 in the subject Law - Comparative Legal Systems, Comparative Law, , course: Master of Laws in Mediation and Arbitration, language: English, abstract: Upon reform of land laws in 1999 following the National Land Policy of 1995 the new system for adjudication on land disputes aimed at adopting a procedure which is not tied to legal technicalities and that which is not strictly bound by rules of practice or procedure but which aims at delivering substantial justice. That’s why land laws embody some forms of ADR. The main purpose of this study was therefore to examine the effectiveness of ADR legal framework in Tanzania and how useful it is in resolving land disputes. ADR processes currently in use in Tanzania are critically examined and their shortcomings reviewed. The legal framework for ADR and the role they play in providing the supporting structure for land dispute resolution are evaluated. Future prospects for ADR are indicated and recommendations for successful implementation of ADR in resolving land disputes are given. The study has revealed that despite the specialized court system for land disputes settlement there is no distinct legal regime for use of ADR at all levels of land dispute settlement machinery. The only method of ADR in use at the High Court level is mediation through court annexed mediation like in any other civil cases though there are no procedural Rules guiding the same. Negotiation is rarely used where parties to the dispute opt to resolve the matter out of court and then file a deed of settlement in court.
Book Synopsis Prospects in International Investment Law and Policy by : Roberto Echandi
Download or read book Prospects in International Investment Law and Policy written by Roberto Echandi and published by Cambridge University Press. This book was released on 2013-04-18 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addresses the most central debates in contemporary investment law and policy.
Book Synopsis Tax Administration Reform in China by : John Brondolo
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Book Synopsis Managing Income Tax Compliance through Self-Assessment by : Andrew Okello
Download or read book Managing Income Tax Compliance through Self-Assessment written by Andrew Okello and published by International Monetary Fund. This book was released on 2014-03-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Book Synopsis Reclaiming Development in the World Trading System by : Yong-Shik Lee
Download or read book Reclaiming Development in the World Trading System written by Yong-Shik Lee and published by Cambridge University Press. This book was released on 2016-10-20 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this second edition, Lee provides extensive coverage of international trade law from an economic development perspective.
Book Synopsis Handbook on the Peaceful Settlement of Disputes Between States by : United Nations. Codification Division
Download or read book Handbook on the Peaceful Settlement of Disputes Between States written by United Nations. Codification Division and published by New York : United Nations. This book was released on 1992 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Use of Technology in Tax Administrations 1 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 1 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Book Synopsis Model Tax Convention on Income and on Capital: Condensed Version 2017 by : OECD
Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Book Synopsis Legitimacy and International Courts by : Nienke Grossman
Download or read book Legitimacy and International Courts written by Nienke Grossman and published by Cambridge University Press. This book was released on 2018-02-22 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most noted developments in international law over the past twenty years is the proliferation of international courts and tribunals. They decide who has the right to exploit natural resources, define the scope of human rights, delimit international boundaries and determine when the use of force is prohibited. As the number and influence of international courts grow, so too do challenges to their legitimacy. This volume provides new interdisciplinary insights into international courts' legitimacy: what drives and undermines the legitimacy of these bodies? How do drivers change depending on the court concerned? What is the link between legitimacy, democracy, effectiveness and justice? Top international experts analyse legitimacy for specific international courts, as well as the links between legitimacy and cross-cutting themes. Failure to understand and respond to legitimacy concerns can endanger both the courts and the law they interpret and apply.
Book Synopsis The Land Governance Assessment Framework by : Klaus Deininger
Download or read book The Land Governance Assessment Framework written by Klaus Deininger and published by World Bank Publications. This book was released on 2012 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increased global demand for land posits the need for well-designed country-level land policies to protect long-held rights, facilitate land access and address any constraints that land policy may pose for broader growth. While the implementation of land reforms can be a lengthy process, the need to swiftly identify key land policy challenges and devise responses that allow the monitoring of progress, in a way that minimizes conflicts and supports broader development goals, is clear. The Land Governance Assessment Framework (LGAF) makes a substantive contribution to the land sector by providing a quick and innovative tool to monitor land governance at the country level. The LGAF offers a comprehensive diagnostic tool that covers five main areas for policy intervention: Legal and institutional framework; Land use planning, management and taxation; Management of public land; Public provision of land information; and Dispute resolution and conflict management. The LGAF assesses these areas through a set of detailed indicators that are rated on a scale of pre-coded statements (from lack of good governance to good practice). While land governance can be highly technical in nature and tends to be addressed in a partial and sporadic manner, the LGAF posits a tool for a comprehensive assessment, taking into account the broad range of issues that land governance encompasses, while enabling those unfamiliar with land to grasp its full complexity. The LGAF will make it possible for policymakers to make sense of the technical levels of the land sector, benchmark governance, identify areas that require further attention and monitor progress. It is intended to assist countries in prioritizing reforms in the land sector by providing a holistic diagnostic review that can inform policy dialogue in a clear and targeted manner. In addition to presenting the LGAF tool, this book includes detailed case studies on its implementation in five selected countries: Peru, the Kyrgyz Republic, Ethiopia, Indonesia and Tanzania.
Book Synopsis Between Interests and Law by : Thomas Hale
Download or read book Between Interests and Law written by Thomas Hale and published by Cambridge University Press. This book was released on 2015-08-07 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shows how political and legal forces have shaped the evolution of a surprisingly effective regime to resolve transborder commercial disputes.
Book Synopsis Labour Dispute Resolution by : John Brand
Download or read book Labour Dispute Resolution written by John Brand and published by Juta and Company Ltd. This book was released on 2008 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second edition contains a new section on dispute resolution in the public sector.
