Watching the Watcher: Evaluating the Tanzania Revenue Authority in Its Administration of Tax

Abstract

This article evaluates the role of the Tanzania Revenue Authority (TRA) in the administration of tax in Tanzania. It works on the premise that proper tax administration enforces tax compliance by taxpayers, with tax administrators better placed to understand principles, laws and procedures of taxation than taxpayers. Yet, tax administrators are not always impartial in collecting revenue from taxpayers. Therefore, this article argues that tax administrators in Tanzania must acquaint themselves with laws governing tax and adhere to their core values to enhance tax compliance and boost revenue for the country’s development. Moreover, the article calls for the amendment of the tax laws to make them much more tax-payer friendly to facilitate compliance and further boost government coffers.