LIBROS DEL AUTOR: kibuta ongwamuhana

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  • Tax Compliance in Tanzania. Analysis of Law and Policy Affecting Voluntary Taxpayer Compliance
    Kibuta Ongwamuhana
    This book examines the problems of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues convincingly that tax enforcement alone (namely, detection and punishment of tax delinquency), will not of itself lead to high-level tax compliance. He posits that there exists ...
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