Tax A Voidance And Performance Of Revenue Collection Agencies Case Study: Kilimanjaro Municipality Tanzania Revenue Authority

ABSTRACT

The purpose of this study was to assess the process of tax collection in Tanzania Revenue

Authority.

The specific objectives of the study were to make a survey of and analyze the process of

tax collection and how the taxpayer experiences the different levels of taxation. In

addition, to examine the relevance of the tax as a tool of steering Kilimanjaro, Tanzania

forward.

The methods used for data collection were questionnaires and interview guides to the

respondents who participated in this study.

In chapter four, the findings were presented and interpreted in relation to the study

objectives and research questions. While linking to the existing literature, results included

demographic characteristics, frequency and percentages. Based on the findings it was

observed that the tax process in kilimanjalo is not properly followed as observed by the

findings.

In chapter five, development of solutions to the problem. summary of the findings and

conclusions were attempted. The findings suggested recommendations that management

should establish the tax goals and directives that should always become guidelines for all

the departments; management should ensure that the tax is followed up in monthly

meetings where the management and the heads of departments should meet; and Good

leadership styles should be emphasized in the management of the taxpayer in order to ensure that the tax is followed and adhered to.