Tax Administration and Due Process Concerns in Tax Enforcement in Tanzania

Abstract

This article examines due process concerns in the collection of taxes in Tanzania. It focuses on the use of administrative powers in enforcing tax collections by addressing public outcry on the excessive use of discretionary extra-judicial powers. Norms of justice demand that a person is entitled to due process wherever powers are exercised and are likely to lead to deprivation. Tax collection powers stand in that category. Applying both doctrinal and empirical methods, this paper examines the operation of due process in tax enforcement in Tanzania. The results show that due process is not observed in collecting taxes. There is a perception that due process delays the collection of taxes. This has led to the institutionalization of wide and unchecked extra-judicial discretionary powers by the tax authorities. It concludes that due process in the collection of tax is important in improving tax administration in Tanzania.