1 / 6

TAX ADMINISTRATION REFORMS TO IMPROVE REVENUE COLLECTIONS AND WIDEN THE TAX BASE

TAX ADMINISTRATION REFORMS TO IMPROVE REVENUE COLLECTIONS AND WIDEN THE TAX BASE. Mary N. Maganga Director for Planning & Modernisation Tanzania Revenue Authority. United Republic of Tanzania (Tanzania Mainland and Zanzibar) Population – 45 million

lisagonzalez
Download Presentation

TAX ADMINISTRATION REFORMS TO IMPROVE REVENUE COLLECTIONS AND WIDEN THE TAX BASE

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. TAX ADMINISTRATION REFORMS TO IMPROVE REVENUE COLLECTIONS AND WIDEN THE TAX BASE Mary N. Maganga Director for Planning & Modernisation Tanzania Revenue Authority

  2. . • United Republic of Tanzania (Tanzania Mainland and Zanzibar) • Population – 45 million The tax administration is of a three tier: a) Tanzania Revenue Authority administers Central Government taxes b) Zanzibar Revenue Board administers domestic consumption taxes in ZNZ c) Local Authorities administer various local imposts

  3. . • One of the functions of TRA is to advise the Government on Tax Policy • Reforms in tax administration are guided by the following best practice elements of an effective tax administration: • Tax Administration Law • Organization Structure • Planning and Management • Human Resources • Work Processes • Technology Support

  4. . Tax compliance depends on three main components: a) Fair and competent Tax Administration b) Taxpayer Service c) Enforcement These depend on the risk profiling of taxpayers • Compliant Taxpayers • Partially Compliant Taxpayers • Non-Compliant Taxpayers

  5. .. • Tax administrations (TAs) in most of SSA have moved from policies of one size fits all to identifying their specific policy needs • TAs in SSA share experiences & compare with peers of similar environment (EAC; ATAF; SADC) • TAs borrow best practices from developed countries on specific issues e.g.international taxation, audit of specialised sectors • Tanzania is in partnership with TAs in developed countries in assisting specific compliance issues which has made a great impact in increasing revenue and capacity building

  6. Way forward with IGC • Focus for TRA now is on balancing compliance and convenience • Research requested is for looking at overall compliance issues at macro level: • Estimation of revenue potential • Estimation of the tax gap • By economic sectors; by tax typeses; estimation of revenue potential • Recommendations will feed into both policy and administration strategies Thanks

More Related