Department Economic Law
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Item 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 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 Consumer Protection: A Case for Legislative Control of the Public Transport Service(The Tanzania Consumer Protection Association, 1995) Luoga, FlorensItem Contract Law: Part II: Contents, Consent and Discharge of Contracts(Open University of Tanzania, 1996) Luoga, FlorensItem A Critical Analysis of the Tanzania Companies Act 2004(Open University of Tanzania, 2007) Luoga, FlorensItem Directors Duties(1991-06) Luoga, FlorensItem Fighting Money Laundering through Criminal Prosecution in Tanzania: A Critical Comment on Specific Aspects of the Law and Practice(Dar es Salaam University Press, 2018-02) Materu, Sosteness FrancisThis article discusses criminal prosecution as an anti-money laundering tool n Tanzania. It starts by introducing money laundering as a legal concept and outlining the elements of the crime as provided for in the relevant provisions of the national anti-money laundering legislation. The article identifies and analyses the status of domestic substantive law and jurisprudence on money laundering as a crime. This includes the manner in which courts have approached issues arising in money laundering, including trends and attitude relating to the crime., as well as emerging practical issues relating to money laundering proceedings. The articles further discusses two general prosecutorial approaches to charging money laundering and their potential in achieving retribution and deterrence, the two general purposes of criminal prosecution. The article shows, inter alia, that there are legal and knowledge gaps that must be addressed if criminal prosecution is to be a more efficient anti-money laundering tool. It also finds that so far there is no significant domestic substantive jurisprudence on money laundering as a crime. In addition, the article critiques the statutory provision that expressly makes, among others, the offence of money laundering non-bailable. Specific legislative reforms are recommended in this regard with a view to effectively addressing the fear that money laundering charges are being used as new means of justifying preventive detention.Item Formulation of Tax Policy in a Developing country(Faculty of Law and the Friedrich Naumann Foundation 1995)., 1995) Luoga, FlorensItem The Legal, Practical and Policy Dilemmas in Enforcing the Sexual Offences Act of Kenya in Relation to Consensual Adolescent Sex(Cambridge University Press, 2021-07-08) Njue, Festus; Materu, Sosteness FrancisThis article analyses the dilemmas encountered in enforcing the Kenyan law on defilement, focusing specifically on consensual sex between adolescents. It argues that, although punishing adults who have sex with minors is clearly justified, punishment cannot be justified in the case of minors who engage in “experimental” sex with each other. It challenges the current legal regime that allows only one minor (male) to be charged, and not the other (female), noting that neither of the mutual participants would feel vindicated by punishing the other. Similarly, it shows that charging both participants also poses legal and policy challenges. Consequently, it argues that charging adolescents for defilement when they have consensual sex with each other goes against the very policy that informed the adoption of the anti-defilement provisions. The article recommends that Kenya's legislation is reformed to create a legal regime that protects juveniles from sexual violation without victimizing them.Item 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 informationItem The Right to Fair Trial(Open University of Tanzania, 1999) Luoga, FlorensItem Rule of Law during Transition to Democracy in Tanzania(Global Coalition for Africa, 1995) 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 The Tanzania Bill of Rights(Faculty of Law & British Council, 1996) Luoga, FlorensItem 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 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 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' rights