The codified of traditional tax practices per modern digital solutions offerings exclusive dispute settlement issues in Zanzibar, as it progresses its economic policies. This article will offer an outline of Zanzibar’s taxation structure, emphasizing the twofold nature of customary and digital taxation methods. It will also discourse the rise of digital taxation in reform tax

Taxation of e-commerce is a broad topic of tax policy with different thoughts on how e-commerce relates with traditional principles of taxation specifically to regional countries like Zanzibar. Taxation of e-Commerce is characterized by the transaction of goods and services through the Internet. As the e-commerce market for providing services over the Internet continues to

This study aimed at making an assessment on the law and practice on the economic analysis of the effectiveness of plea bargaining agreements in Tanzania where the case study is Mwanza and Geita region. Thus this study examined the laws, policies, regulations and rules governing plea bargaining agreements in Tanzania and identifies the legal challenges

This study generally aimed to look at the History of Taxation in Tanzania, before colonial period, during the colonialism time and after independent. After Tanzania having her freedom, enacted their tax laws which paper-based system. But due to the word development influenced Tanzania in 2015 to adopt digital taxation system. The new system challenging the

This paper reviews tax defiance among taxpayers in Nigeria. In Nigeria today, taxpayers’ defiance is one reason for the decline of revenue accruable from various forms of taxes. Hence, the main objective of this paper is to analyse tax defiance amongst taxpayers in Nigeria, particularly in Lagos State. The paper will also identify the causes

The assimilation of state economies and markets into the digital world has increased in recent years. This has put a discernible strain on the applicable national and international tax rules, which relied on the physical presence test to determine tax liability.[i] Today’s virtual, anonymous and borderless nature of the digital world has made it difficult