A Dissertation submitted in partial fulfillment of the requirements for the award of the Degree of Master of Business Administration in Corporate Management (MBA - CM) of Mzumbe University,The study intended to assess the impacts of cross border crimes to revenue collections performance in Tanzania, a case of Smuggling of goods at Tunduma Customs Station. Specific Objectives included: to examine factors contributing to existing cross border crimes and goods smuggling in Tunduma Customs station; to find out the impacts of cross border crimes and goods smuggling in revenue collection performance in Tunduma Customs station; to identify the problem/ challenge faced by Tanzania Government in cross border revenue collection; and to propose mechanisms to be applied by Tanzania Government to end the existence cross border crimes at Tunduma Customs Station. The researcher collected data from 100 respondents through three research methodologies that are interview, questionnaires and documentary review. Results from the field study showed that there are some factors that contributed to existing cross border crimes and goods smuggling in Tunduma Custom’s station such as nature of the border, traditional footpaths, and inappropriate taxing system; but these can be controlled and revenue collection performance can be maintained; and cross border crimes and goods smuggling at Tunduma Customs Station has affected the revenue collection. However, Tanzania Revenue Authority (TRA) at Tunduma Customs Station managed to collect the internal targeted goal for more than 80%, for five financial years starting from 2014/2015 to 2018/2019, but yet there is a chance to collect much more if the cross-border crimes and goods smuggling is combated. Also, the study revealed that, there are challenges faced by Tanzania government in cross border tax collection such as budget inadequacy for the control operations and equipment, lack of police force officers to cover the long and wide border. This study concludes that there are factors contributing to existing cross border crimes and goods smuggling in Tunduma Custom’s station and have big impacts to the revenue collection performance and it is important to control all loopholes of tax evasion so as to increase Government revenue collections. It is recommended that, TRA should make more efforts and increase speed in inspections and evaluation of correcting tax for the imported goods so as to raise collection of revenue to the maximum