A Sourcebook of Income Tax Law in Tanzania

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DUP (1996) Limited, 2000 - Business & Economics - 206 pages
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The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.

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Interpretation of Tax Statutes
Chapter 4

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