Tax rate and compliance in Zanzibar, Tanzania.
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Date
2011
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Journal ISSN
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Publisher
Kampala International University
Abstract
Zanzibar tax structure constitutes of two tax institutions, Tanzania Revenue Authority (TRA) and Zanzibar Revenue Board (ZRB) which administer the taxes in the Isles. Zanzibar Revenue Board (ZRB) is semi autonomous Tax Collection Agency of the Government of Zanzibar and it was established by Zanzibar Revenue Board Act No. 7 of 1996 and become operational since July 1998. ZRB is responsible for all operations of administering the laws and regulations concerning Inland Revenue collection in Zanzibar . The researcher needs to find out how tax rates and incomes affect the business enterprises to comply with taxes.
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Abstract is currently available in soft copy
Keywords
Tax rate, Zanzibar, Tanzania.