Shigella, Elisha Elias
(2013)
The Effect of E- Commerce on Tax Laws in Tanzania (The Case Study of Income Tax and VAT Laws Administered by the Tanzania Revenue Authority).
Masters thesis, The Open University of Tanzania.
Abstract
Income Tax and VAT laws are among several domestic legislations administered by the Tanzania Revenue Authority; which is a statutory body established in the year 19961 as a semi-autonomous body charged among other things with the major function of collecting and accounting for all taxes due to the central government. Like in many African countries, collection of taxes in Tanzania is governed by legislations dated back during colonial era2 when were enacted to operate under conversional commerce as opposed to e-commerce. Income Tax being a direct tax on income and VAT being an indirect tax imposed on every goods or services consumed, the two taxes essentially touch whatever income is generated, and whatever goods and services produced, consumed or rendered, except where specifically exempted by law. This paper therefore seeks to examine what has been the effect of e-commerce in Tanzania in relation to the two types of taxes. Does it has corresponding effect to the laws governing collection of such taxes; what are the measures put in place for such laws to operate smoothly?, what are the noticeable obstacles in implementing such laws?; what is its impact to such tax laws and what is the solution?. These are some of the questions this paper seeks to answer and provide possible solution and recommendations to such issues associated with e-commerce prevalence in Tanzania in respect of the two proposed tax laws.
1 Established by an Act of the Parliament no. 5 of 1995, CAP 399
2 Most of the Legislations have undergone several modifications or amendments to suit the circumstance of country.
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