Luoga, F. D. A. Makinyika.

A sourcebook of income tax law in Tanzania / Luoga F.D.A. Makinyika. - Dar es Salaam : DUP (1996) Ltd., c2000. - 206 p. ; 21 cm.

"This sourcebook has been written for the sole purpose of guiding students of Tanzanian tax law in the study of the income tax law."--Author's note.

Includes bibliographical references.

Historical, legal, and theoretical background -- Interpretation of tax statutes -- Tax evasion and tax avoidance -- General scheme of income taxation in Tanzania -- Income from office and employment -- Income from property and business -- Capital allowances -- Taxation of capital gains --Taxation of intermediaries -- Internation taxation -- Right and obligations of taxpayers -- Offences, penalties, and miscellaneous matters.

9976603231

2001313304


Income tax--Law and legislation--Tanzania.

KTT279 / .L86 2000

343.67805/2 / MAK