The study was carried out at Tanzania Revenue Authority, Kilimanjaro region as a case
study, in an attempt to find out the tax policies on revenue performance.
In this study revenue collection performance is the measure of government efforts to collect
tax revenue as percentage of GDP.
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The objective of the study was to investigate the rE:lationship between tax policies and
revenue collection performance in Tanzania. To examine advantages of adopting good tax
policies, to establish challenges faced when implementing these policies towards positive or
negative revenue performance and finally to propose possible ways to overcome the
challenges faces in implementing tax policies on the revenue performance in Tanzania.
The study adopted both qualitative and quantitative approach in capturing the correct
perception and news of the respondents for the successful of the study. The researcher also
used questionnaires and interview as survey research technique in gathering data relevant
to the study. This design based on a descriptive and explanatory research design with the
aim of identifying the tax policies employed, establishing the revenue collection levels and
the relationships between tax policies and revenue collection performance.
Results of the study indicated that revenue collection levels are still low in Tanzania in
comparison to selected sub Saharan African countries. It is found out that tax administration
affect revenue performance. Also a large substantial informal sector is found to be playing a
big role in as far as the levels of revenue is concerned in Tanzania.
The recommendations of the study are that the existing tax policies are to be revised to broaden the tax base, simplify the tax structure, abolish of export related taxes. TRA should be independent to avoid external influence that otherwise would hamper the administration of the tax policies.
The government should also render quality tax payers services, to encourage voluntary
compliance of tax laws, detect· and penalize non compliance in effort to improve revenue collection performance.
SSA, R (2021). Tax Policies And Revenue Perfomance: A Case Study Of Tanzania Revenue Authority, Kilimanjaro Region.. Afribary.com: Retrieved June 24, 2021, from https://afribary.com/works/tax-policies-and-revenue-perfomance-a-case-study-of-tanzania-revenue-authority-kilimanjaro-region
Research, SSA. "Tax Policies And Revenue Perfomance: A Case Study Of Tanzania Revenue Authority, Kilimanjaro Region." Afribary.com. Afribary.com, 03 Jun. 2021, https://afribary.com/works/tax-policies-and-revenue-perfomance-a-case-study-of-tanzania-revenue-authority-kilimanjaro-region . Accessed 24 Jun. 2021.
Research, SSA. "Tax Policies And Revenue Perfomance: A Case Study Of Tanzania Revenue Authority, Kilimanjaro Region.". Afribary.com, Afribary.com, 03 Jun. 2021. Web. 24 Jun. 2021. < https://afribary.com/works/tax-policies-and-revenue-perfomance-a-case-study-of-tanzania-revenue-authority-kilimanjaro-region >.
Research, SSA. "Tax Policies And Revenue Perfomance: A Case Study Of Tanzania Revenue Authority, Kilimanjaro Region." Afribary.com (2021). Accessed June 24, 2021. https://afribary.com/works/tax-policies-and-revenue-perfomance-a-case-study-of-tanzania-revenue-authority-kilimanjaro-region