Regulation of Taxation on Electronic Commerce In Tanzania. An Analysis of the Role of The Law

Bachelor Thesis , 2022 , 119 Pages , Grade: 23.3.2

Law - Tax / Fiscal Law

This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce.

Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation.

The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.

Inhaltsverzeichnis (Table of Contents)

• ACKNOWLEDGEMENT
• DEDICATION
• LIST OF ABBREVIATIONS AND ACRONYMS
• CHAPTER ONE: INTRODUCTION
• 1.1 Background of the Study
• 1.2 Statement of the Problem
• 1.3 Research Questions
• 1.4 Objectives of the Study
• 1.4.1 General Objective
• 1.4.2 Specific Objectives
• 1.5 Scope of the Study
• 1.6 Significance of the Study
• 1.7 Limitations of the Study
• 1.8 Organization of the Study
• CHAPTER TWO: LITERATURE REVIEW
• 2.1 Definition of E-commerce
• 2.2 The Growth of E-commerce in Tanzania
• 2.3 Taxation of E-commerce Globally
• 2.4 Tax Challenges in E-commerce
• 2.5 Taxation of E-commerce in Tanzania
• CHAPTER THREE: METHODOLOGY
• 3.1 Research Design
• 3.2 Sources of Data
• 3.3 Data Collection Methods
• 3.4 Data Analysis Techniques
• CHAPTER FOUR: DATA ANALYSIS AND FINDINGS
• 4.1 Taxation Regime on E-commerce in Tanzania
• 4.2 Challenges in Implementing Taxation on E-commerce
• 4.3 Analysis of the Role of the Law
• CHAPTER FIVE: DISCUSSION, CONCLUSION AND RECOMMENDATIONS
• 5.1 Discussion of Findings
• 5.2 Conclusion
• 5.3 Recommendations
• REFERENCES

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This research paper explores the regulation of taxation on e-commerce in Tanzania, analyzing the role of the law in ensuring effective tax collection and compliance in this rapidly growing sector. The study aims to identify the challenges posed by the unique nature of e-commerce and to offer practical recommendations for improving the existing legal framework.

• E-commerce Taxation in Tanzania
• Role of the Law in E-commerce Taxation
• Challenges of E-commerce Taxation
• Impact of E-commerce on the Tanzanian Economy
• Legal Framework for Regulating E-commerce in Tanzania

Zusammenfassung der Kapitel (Chapter Summaries)

• Chapter One: Introduction: This chapter introduces the topic of the research, outlines the research problem, and sets out the research questions, objectives, scope, significance, and limitations of the study. It also provides a brief overview of the organization of the paper.
• Chapter Two: Literature Review: This chapter presents a comprehensive review of existing literature on e-commerce taxation both globally and within Tanzania. It examines the growth of e-commerce, the challenges of taxing this sector, and the current state of e-commerce taxation in Tanzania.
• Chapter Three: Methodology: This chapter outlines the research methodology used in the study. It explains the research design, sources of data, data collection methods, and data analysis techniques employed.
• Chapter Four: Data Analysis and Findings: This chapter presents the findings of the study, analyzing the existing taxation regime on e-commerce in Tanzania and identifying the challenges in its implementation. It also examines the role of the law in addressing these challenges.

Schlüsselwörter (Keywords)

The research focuses on the legal aspects of e-commerce taxation in Tanzania, highlighting the key themes of e-commerce regulation, tax compliance, and the role of the law in a rapidly evolving digital economy. Key terms and concepts investigated include e-commerce, taxation, legal framework, regulatory challenges, compliance mechanisms, and the Tanzanian economy.

• College: Mzumbe University
• Grade: 23.3.2
• Author: Datius Didace (Author)
• Publication Year: 2022
• Pages: 119
• Catalog Number: V1300460
• ISBN (PDF): 9783346767905
• ISBN (Book): 9783346767912
• Language: English
• Tags: taxation, E-COMMERCE, Residence of the Taxpaye, E-commerce in Manufacturing, Online Taxation Policies and Legal Training