THE LAW, COMPLIANCE AND JUSTICE IN THE TAX SYSTEM OF TANZANIA
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Abstract
The only goal of taxation, according to the conservative and comprehensive views of the Classical economists, is to increase government revenue. Although taxes affect consumption, production, and distribution with a view to assuring the availability of social welfare through the realised economic development of a country, their original purpose has altered due to changes in circumstances, philosophies, and ideologies. This calls for the use of legal language to uphold justice in accordance with the letter of the law and the spirit of the law, which is likely to alter taxpayer behaviour and enable voluntary tax compliance. On the other side, the government must make sure that taxation canons are upheld within the tax community. As a result, this paper investigates, among other things, the relationship between the letter of the law, voluntary compliance, and tax justice as components of Tanzania's stable and predictable tax system.
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