The Problem Of Income Tax Collection In Relation To Tax Evasion; A Case Study Of Tanzania Revenue Authority.

ABSTRACT

This research paper is based on taxation and its aim is to examine the impact of tax

evasion in the income of the country.

Researcher was focus directed to the income department so that to meet the prerequisite

of the research, the case study carried at TRA-Kigoma (head office) the objective of the

study has been to evaluate if the evasion of tax has brought negative impact to the

country and to the management's of tax collection system. The researcher has provided

suggestion and recommendations on useful measure in promoting more voluntary tax

compliance.

The data collection method comprise open and closed questionnaires structure and

unstructured interviews, observation and various documents containing policies and

procedures were reviewed to obtain additional data Judgment al sampling design was

employed to obtain respondent for the study.

Data analysis to several question included the use of qualitatitive techniques The research

is organized into five chapters, chapter one include the introductory part which covers the

background, statement of problem, purpose, objectives, scope, significance, limitation of

the study, chapter two has review of related literature, chapter three covers research

methodology, chapter four included research design, sampling procedure, sample,

instrument, procedure, data analysis,

Generally the finding have indicated that the abolition of tax evasion/evade promoted

voluntary tax compliance and has resulted into increase of revenue collection also the

internal capacity to initialized revenue available to satisfactory