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The study intends to investigate the use of collection target based system on fair taxation in Tanzania. As the new system introduced the performance of the authority still does not contributes much towards fair taxation since it forces tax collectors to arbitrary rise assessment /while others collectors, collect just enough from easy to tax sources in order to accumulate the target collection amount set.
The study was conducted in the form of an imbedded case study of TRA, domestic revenue department(DRD) both primary and secondary data were collected via questionnaires, interview and documentary review records are respectively used on the analysis. The sample size to respond to questionnaires was selected using a non-statistical approach, the judgmental/purposive method and stratified method.
Since the main purpose of the new system was to ensure that performance (effectiveness and efficiency) and tax complains from taxpayers are reduced or removed at all, but the result is vice versa though the amount of tax collected by the authority increased but still there are complain from the customer concerning their assessment (tax affairs) therefore the introduced new system is only rely on the amount of collection (quantity) and not how collection is effected (quality) by the authority.
Moreover, the authority should not only based on the quantity (amount) of revenue collected but also looking on the ways how those revenue is collected (quality), in order to minimize the high tax burden from taxpayers as well as the complains, which result to high cost to the authority incurred to manage appeal cases which can be avoided through betters collection system, while tax laws and regulation should be considered. |
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