"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.