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  <titleInfo>
    <nonSort>A </nonSort>
    <title>sourcebook of income tax law in Tanzania</title>
  </titleInfo>
  <name type="personal">
    <namePart>Luoga, F. D. A. Makinyika.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">tz</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Dar es Salaam</placeTerm>
    </place>
    <publisher>DUP (1996) Ltd.</publisher>
    <dateIssued>c2000</dateIssued>
    <dateIssued encoding="marc">2000</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>206 p. ; 21 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Luoga F.D.A. Makinyika.</note>
  <note>"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.</note>
  <note>Includes bibliographical references.</note>
  <subject>
    <geographicCode authority="marcgac">f-tz---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Income tax</topic>
    <topic>Law and legislation</topic>
    <geographic>Tanzania</geographic>
  </subject>
  <classification authority="lcc">KTT279 .L86 2000</classification>
  <classification authority="ddc" edition="21">343.67805/2 MAK</classification>
  <identifier type="isbn">9976603231</identifier>
  <identifier type="lccn">2001313304</identifier>
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    <recordCreationDate encoding="marc">020220</recordCreationDate>
    <recordChangeDate encoding="iso8601">20231004143817.0</recordChangeDate>
    <recordIdentifier source="KCU">12726544</recordIdentifier>
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