Considering that you have wider knowledge in taxation, the Ministry of Finance and
Planning assigned you a task to evaluate the performance theTanzania revenue Authority
(TRA)and its taxation system. What criteria willyou consider to provide your evaluation
report on the taxation system in Tanzania?
1. Efficiency: Evaluate the efficiency of the taxation system in Tanzania, including the time and resources required to comply with the system, the cost of collection, and the effectiveness of the system in generating revenue.
2. Equity: Assess the fairness of the taxation system in Tanzania, including the impact of the system on different income groups, the progressivity of the system, and the extent to which the system is regressive or progressive.
3. Transparency: Analyze the transparency of the taxation system in Tanzania, including the availability of information on the system, the clarity of the rules and regulations, and the extent to which the system is open to public scrutiny.
4. Compliance: Assess the compliance rate of the taxation system in Tanzania, including the rate of voluntary compliance, the rate of evasion, and the rate of non-compliance.
5. Simplicity: Evaluate the simplicity of the taxation system in Tanzania, including the complexity of the rules and regulations, the number of forms and documents required, and the ease of understanding the system.
6. Flexibility: Assess the flexibility of the taxation system in Tanzania, including the ability to adjust the system to changing economic conditions, the ability to respond to new challenges, and the ability to accommodate different types of taxpayers.