University of Groningen
The legal position of taxpayers in Tanzania Zahor, Talib
DOI:
10.33612/diss.105327892
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Publication date: 2019
Link to publication in University of Groningen/UMCG research database
Citation for published version (APA):
Zahor, T. (2019). The legal position of taxpayers in Tanzania: A Comparative Study of the tax System of Tanzania and The United Kingdom on The Promotion of Taxpayers Rights Especially with Respect to Legal Persons Subjected To Corporate Income Tax. University of Groningen.
https://doi.org/10.33612/diss.105327892
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Stellingen
behorende bij het proefschrift
The legal position of taxpayers in Tanzania
A comparative study of the tax system of Tanzania and the United Kingdom on the promotion of taxpayers’ rights especially with respect to legal persons subjected to corporate income
tax
1. There is a direct relationship between civilization and human rights.
2. The balance between taxpayers’ rights and taxpayers’ obligations is a crucial factor for an effective tax administration.
3. Systems of regional integration should influence the rule of law within their Member States.
4. Domestic scholars, activists and politicians have great influence on the tax law and on the practices of African tax administrations.
5. African states should introduce more legal and economic capacity to ensure the confidentiality of taxpayers’ information and the safe exchange of this information. 6. Promotion of tax justice should be aligned with creating competent courts and
tribunals that provide fair, impartial and timely decisions.
7. Rights bring harmony.
8. Wisdom is found in patience and tolerance.
9. An amount of tax saved as a result of tax planning is a dubious return for a clever taxpayer.
