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