Respicius Mwijage
Member
- Dec 18, 2023
- 59
- 10
Introduction
Appreciating the Progress
Partners, Not Rivals
The Reality on the Ground
Building Trust and Compliance
Reassessing the Purpose of Field Operations
The focus must shift to:
The Role of Local Governments
Educating Small and Medium Enterprises (SMEs)
Serving the People Through Fair Taxation
Conclusion
“Together we build our nation”
Throughout history, taxation has often been a contentious subject. From ancient empires to modern governments, tax collectors have been perceived with skepticism, sometimes even hostility. However, the biblical account of Zacchaeus (Zakayo) offers a refreshing and timeless lesson tax collection can be approached with kindness, fairness, and respect. Though once known for exploiting his position, Zacchaeus transformed into a figure of integrity by engaging openly and honestly with the public, ultimately gaining admiration and redemption.
While the Qur'an may not narrate a story identical to Zacchaeus', it strongly advocates for the virtues of justice, honesty, and compassion in all financial dealings. Islamic taxation systems such as zakat emphasize social responsibility and ethical conduct. Thus, the moral foundation found in both Christianity and Islam teaches us that tax collection, when done ethically and humanely, serves the greater good of society.
In Tanzania today, as institutions like the Tanzania Revenue Authority (TRA) continue to build a sustainable tax system, it is imperative that we reflect on what it truly means to be a “good tax collector.” Numbers alone do not define success. True success lies in building enduring partnerships with the people.
While the Qur'an may not narrate a story identical to Zacchaeus', it strongly advocates for the virtues of justice, honesty, and compassion in all financial dealings. Islamic taxation systems such as zakat emphasize social responsibility and ethical conduct. Thus, the moral foundation found in both Christianity and Islam teaches us that tax collection, when done ethically and humanely, serves the greater good of society.
In Tanzania today, as institutions like the Tanzania Revenue Authority (TRA) continue to build a sustainable tax system, it is imperative that we reflect on what it truly means to be a “good tax collector.” Numbers alone do not define success. True success lies in building enduring partnerships with the people.
Appreciating the Progress
The Tanzania Revenue Authority deserves recognition for the substantial progress it has made in modernizing tax administration. With increasing digitalization, strengthened audit systems, and dedicated personnel, TRA has improved compliance rates and widened the tax base. For example, the introduction of Electronic Fiscal Devices (EFDs) has streamlined invoice tracking, while online filing systems like Revenue Gateway have reduced physical queues and improved accessibility.
Despite these achievements, gaps remain particularly in how tax officers interact with the public. A system’s strength is not merely its efficiency but also its relationship with taxpayers.
Despite these achievements, gaps remain particularly in how tax officers interact with the public. A system’s strength is not merely its efficiency but also its relationship with taxpayers.
Partners, Not Rivals
At the core of a functioning tax system lies the principle of partnership. Taxpayers and tax collectors must not be viewed as rivals locked in a tug-of-war. Instead, they are co-builders of the national economy. A good tax collector understands this relationship.
Imagine a shop owner in Kariakoo who receives an abrupt visit from a tax officer demanding documents under threat of penalties. Contrast this with a scenario where the officer introduces themselves, explains the law, and offers to guide the taxpayer on compliance. In the second case, the taxpayer is more likely to cooperate voluntarily. The tone and approach make all the difference.
Imagine a shop owner in Kariakoo who receives an abrupt visit from a tax officer demanding documents under threat of penalties. Contrast this with a scenario where the officer introduces themselves, explains the law, and offers to guide the taxpayer on compliance. In the second case, the taxpayer is more likely to cooperate voluntarily. The tone and approach make all the difference.
The Reality on the Ground
Unfortunately, many Tanzanians report otherwise. Several challenges undermine the perception and effectiveness of tax officers:
- Many parts of the country suffer from a shortage of tax officers, making it difficult to effectively monitor and serve all taxpayers. In some cases, a single officer is responsible for an entire district, limiting their ability to conduct regular visits, provide guidance, or enforce tax laws consistently. This leaves many regions underserved and weakens the overall effectiveness of tax administration.
- Due to this manpower gap and limited access to on-the-ground information, some officers resort to estimating a taxpayer’s income or turnover based on assumptions rather than actual observations. This practice is particularly common under the presumptive tax system for small and medium enterprises (SMEs), where officers may issue inflated assessments that do not reflect the true financial position of businesses. This leads to taxpayer frustration, disputes, and growing mistrust in the tax system.
Although digital tools have improved the efficiency of tax services, they cannot replace the value of direct, physical interaction between officers and taxpayers. In-person engagement helps build trust, clarify misunderstandings, and provide a more accurate picture of each taxpayer’s situation. Relying solely on technology without maintaining human contact risks making the system impersonal and undermines efforts to encourage voluntary compliance.
For example, a tailoring business in Mbeya might report an annual turnover of TZS 10 million, but due to the lack of physical inspection, the officer might assume a TZS 20 million turnover and demand higher tax. This not only discourages compliance but also fosters resentment.
For example, a tailoring business in Mbeya might report an annual turnover of TZS 10 million, but due to the lack of physical inspection, the officer might assume a TZS 20 million turnover and demand higher tax. This not only discourages compliance but also fosters resentment.
Building Trust and Compliance
Good tax collection starts with presence not as surveillance, but as support. Field visits should educate rather than intimidate. Tax officers must serve as advisors, helping taxpayers understand obligations and benefits.
Instead of sudden crackdowns, consider awareness campaigns. A mobile tax clinic in Dodoma, for instance, could offer on-the-spot advice, issue TINs, and train traders on record-keeping. When officers show empathy and patience, even informal sector players feel valued and respond with cooperation.
Instead of sudden crackdowns, consider awareness campaigns. A mobile tax clinic in Dodoma, for instance, could offer on-the-spot advice, issue TINs, and train traders on record-keeping. When officers show empathy and patience, even informal sector players feel valued and respond with cooperation.
Reassessing the Purpose of Field Operations
Field operations must serve the people, not private interests or coercive ends. The practice of using enforcement visits to pursue informal settlements or generate fines must be challenged.
The focus must shift to:
- Expanding the taxpayer base
- Educating new and existing taxpayers
- Promoting fairness and transparency
- Strengthening institutional trust
TRA’s success should be measured not only by collection figures but also by how those figures are achieved.
The Role of Local Governments
Local government authorities play a crucial role, especially in collecting levies and licenses at the grassroots. However, complaints about aggressive behavior from revenue collectors particularly in marketplaces are common.
A mama lishe in Mwanza who has barely made ends meet should not be shouted at or have her goods confiscated because of a missed payment. Instead, she should be engaged respectfully, her concerns heard, and payment plans considered. Human dignity must be central to public service.
A mama lishe in Mwanza who has barely made ends meet should not be shouted at or have her goods confiscated because of a missed payment. Instead, she should be engaged respectfully, her concerns heard, and payment plans considered. Human dignity must be central to public service.
Educating Small and Medium Enterprises (SMEs)
SMEs remain the lifeblood of Tanzania’s economy. Yet many operate informally due to limited knowledge of taxation. Rather than beginning with penalties, authorities should focus on capacity building.
Workshops, translated guides, mobile apps in Kiswahili, and peer educators can go a long way in making taxation understandable and accessible. Consider a boda-boda association in Morogoro trained on presumptive tax. They are more likely to comply when they understand the benefits such as access to loans, business licenses, and market expansion.
Workshops, translated guides, mobile apps in Kiswahili, and peer educators can go a long way in making taxation understandable and accessible. Consider a boda-boda association in Morogoro trained on presumptive tax. They are more likely to comply when they understand the benefits such as access to loans, business licenses, and market expansion.
Serving the People Through Fair Taxation
We must abandon the authoritarian slogans like "Hii ni serikali” or "Tunatekeleza sheria” when enforcing tax laws. The law must be applied with wisdom, empathy, and discretion. Tax officers should be seen as public servants, not enforcers of fear. The public must see the value of their taxes in roads, education, health, and water. Only then will they view compliance not as a burden but as a patriotic duty.
Conclusion
A good tax collector is not defined by how much revenue they generate, but by how they engage with the people. Trust, fairness, education, and respect must be the foundations of our tax system.
Like Zacchaeus, today’s tax officers can choose a path of redemption and public trust. By treating taxpayers as partners rather than suspects, we create a culture of voluntary compliance and shared national responsibility.
Like Zacchaeus, today’s tax officers can choose a path of redemption and public trust. By treating taxpayers as partners rather than suspects, we create a culture of voluntary compliance and shared national responsibility.
“Together we build our nation”