Department Economic Law
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Item Taxation of Retirement Benefits Under the Income Tax Laws of Tanzania(1989) Luoga, FlorensThis sourcebook has been written for the sole purposes of guiding students of Tanzania Tax Law in the study of the Income Tax Law in Tanzania. Taxi ng statutes are very fluid statutes. They are subject to frequent yearly changes. As such, this sourcebook is subject to annual reviews. While the sourcebook attempts to address interests of tax law practitioners and other practitioners it does not delve deeper in the most advanced and complex aspects of taxation, particularly relating to intricate corporate finance and tax implications thereof. These are the subject of a next publication which is under preparationItem Directors Duties(1991-06) Luoga, FlorensItem Administration of Estates(1993) Luoga, FlorensItem Conditions For the Functioning of A Democratic Constitution(Faculty of Law and the Friedrick Naumann Foundation, 1994)., 1994) Luoga, FlorensIn his paper entitled Conditions for the Functioning of a Democratic Constitution in Tanzania (1994), Prof Florence Luoga says: “It is very important that the Bill of Rights should cover the right to query the government in court in matters, which affect the people, which are disruptive to harmony and which are injurious and wasteful to the economy. There should be a right for the citizen to compel the government to disclose information, which is crucial for citizens to understand and appraise the functioning of the government.” Yet, the Constitution does not grant this right.Item Rule of Law during Transition to Democracy in Tanzania(Global Coalition for Africa, 1995) Luoga, FlorensItem Consumer Protection: A Case for Legislative Control of the Public Transport Service(The Tanzania Consumer Protection Association, 1995) Luoga, FlorensItem Formulation of Tax Policy in a Developing country(Faculty of Law and the Friedrich Naumann Foundation 1995)., 1995) Luoga, FlorensItem Contract Law: Part II: Contents, Consent and Discharge of Contracts(Open University of Tanzania, 1996) Luoga, FlorensItem The Tanzania Bill of Rights(Faculty of Law & British Council, 1996) Luoga, FlorensItem The 1997/98 Budget Speech and Fiscal Policy(1997-08) Luoga, FlorensGovernment’s tax and spending policies are set out below, together with an account of recent developments in fiscal policy and budget reform. This chapter outlines the fiscal projections for the period 1998/99 to 2000/01, on which the Medium Term Expenditure Framework is based.Item The Right to Fair Trial(Open University of Tanzania, 1999) Luoga, FlorensItem A Source Book of Income Tax Law in Tanzania Dar es Salaam(DUP (1996) Limited, 2000) Luoga, FlorensItem A SOURCEBOOK OF INCOME TAX LAW IN TANZANIA(DUP (1996) Limited, 2000) Luoga, FlorensThis sourcebook has been written for the sole purposes of guiding students of Tanzania Tax Law in the study of the Income Tax Law in Tanzania. Taxi ng statutes are very fluid statutes. They are subject to frequent yearly changes. As such, this sourcebook is subject to annual reviews. While the sourcebook attempts to address interests of tax law practitioners and other practitioners it does not delve deeper in the most advanced and complex aspects of taxation, particularly relating to intricate corporate finance and tax implications thereof. These are the subject of a next publication which is under preparation.Item Taxation in the Advent of Democratisation and Transition to Free Market Economy in Tanzania and Concerns on the Rule of Law and Human Rights(Law, Social Justice & Global Development Journal (LGD) 2002, 2002) Luoga, FlorensIn this article the focus is to examine the use and functioning of taxation in postcolonial Tanzania before the recent democratisation processes and the change to free market economy. The objective is to demonstrate two things. One, that the legal framework for taxation within which the reforms are implemented[1] was designed for taxation without restraint. It did not contemplate taxation as one of the institutions concerned with state-society relations in governance. Two, the reforms implemented within the retained legal framework may not be viable in the contemporary environment. They lack democratic legitimacy and likely to foment resistance by citizens. To demonstrate the two concerns, a close analysis is made of the philosophies and factors that shaped up the current framework. The starting point is a brief overview of how the pre-independence tax structures survived under the post-independence government and subsequently retained by the system that was established to implement the Arusha Declaration (AD). The latter stands as the hallmark Tanzanian book of principles that organised the polity until recently.Item Taxpayers’ Rights in the Context of Democratic Governance: Tanzania(2002) Luoga, FlorensThis article discusses current tax reforms in Tanzania from the perspective of taxpayers' rights. Tanzania has implemented economic reforms since the 1980s. The government initially embraced business interests and adopted laissez faire policies that led to the near collapse of the tax system and rampancy of corruption. These experiences seriously impaired public trust and confidence in the government and the tax system. The subsequent reforms, based on the 1991 Tax Commission report are the cornerstones of tax reform in Tanzania and are a cause of concern. The formal legal system has become marginal to administrative rules and enables bureaucratic choices in the interactions between the state and economic actors. As a result, the tax reform has not corrected faulty principles in state-society relations in taxation. It has taken a highly technical path. The article argues that reforming a tax system on purely technical economic considerations is not a viable option if democratic govemance and development are to be sustained. The remaining parts of the article are organised as follows: in section two, the democratic foundations and the rule of law in taxation is briefly discussed. In section three the legal framework of taxation in Tanzania is assessed and examples are provided to indicate how parliamentary plenary powers in taxation have supported undemocratic tax policy and legislative practices. The final section addresses the issue of taxpayers' rightsItem Viability of Developing Legal Frameworks for Taxation in Developing Countries(2002-10) Luoga, FlorensThis paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system. This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).Item The Viability of Developing Democratic Frameworks for Taxation in Developing Countries: Some Lessons from Tanzanian Tax Reform Experiences(Law, Social Justice & Global Development Journal (LGD) 2003, 2003) Luoga, FlorensThis paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system. This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).Item A Critical Analysis of the Tanzania Companies Act 2004(Open University of Tanzania, 2007) Luoga, FlorensItem Public Procurement Act 2004 and the Public Finance Act 2001(The Tanzania Lawyer, 2008) Luoga, FlorensItem The Right of Access to Information as a Human Right: Tanzanian Perspective(The Law Reformer Journal, 2011-04) Jesse, JamesThis article examines the rights of the beneficiaries of the Right to Information (RTI) and particularly their right to access official information controlled or disposed of by public bodies. The RTI is part of the right to free speech and expression. The RTI is a crucial human right. A number of different terms are used to describe the same right viz., freedom of information, right to information, right to know and right of access to information. The discussion in this article is focused in examining the extent to which the right of access to information in Tanzania is actually enjoyed and the nature of legal regime pertaining to this right. The article assesses whether the existing legal framework is adequate to support access to information. It also examines specific legal restrictions that threaten or inhibit access to official information