CORRELATION OF THE LETTER OF THE LAW, VOLUNTARY COMPLIANCE AND TAX JUSTICE: A FOCUS ON TAXPAYERS’ PROTECTION AND UTILIZATION OF RESOURCES IN TANZANIA
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Abstract
The Classical economists were prudently and holistically of a view that the only objective of taxation was to raise government revenue. However, with the changes in circumstances, philosophies and ideologies, the aim of taxes has changed, as they affect consumption, production and distribution with a view to ensuring availability of social welfare through the realized economic development of a countryi . In the legal context, this requires legal text to maintain justice through the letter of law, justified by the spirit of law which would likely change the taxpayers’ behaviour to legally execute voluntary tax compliance. On the other hand, Government should ensure cannons of taxation to prevail in the tax fraternity. This article therefore, examines among others, the correlation between letter of law, voluntary compliance and tax justice as orbits of stable and predictable tax system in Tanzania.
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