{"id":{"repo_id":"ou-tanzania","oai_identifier":"oai:repository.out.ac.tz:1007"},"canonical_url":"https://search.dev.ndltd.org/etd/ou-tanzania/oai:repository.out.ac.tz:1007","repository":{"repo_id":"ou-tanzania","name":"Open University of Tanzania","base_url":"http://repository.out.ac.tz/cgi/oai2"},"display":{"title":"The Challenges that Face Import Tariffs Revenue Collection in Zanzibar","abstract":"This study aimed at analysing the challenges that face the trend of import tariff revenue collection in Zanzibar. Import tariff revenue is one among the sources of income of the Revolution Government of Zanzibar. It contributes an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for import tax (goods exempted duties). The analysis on this study is based on both of the secondary and primary sources of data from the Tax administration institutions (TRA and ZRB), as well as stakeholders views. Questionnaires were the main instrument used for the primary data collection from the Tax administration officials, importers, clearing and forwarding agents. Data collected is divided into qualitative and quantitative. The analysis revealed that the import tariff revenue collection has an effect on the total revenue collection in Zanzibar and it fluctuates each year. Tariff revenue collection faces the main challenge of “tax exemption”. When the importation of goods increased, the revenue on importation increased too, but the tax exemption also increased each year which erodes overall collection. Tax exemption is on an average of 86.47% percent of the total import tariffs revenue collection. It appears that there is no corrective measure taken to reduce the exemption. Owing to this problem, the study recommended that the Government should review tax exemption laws and exercise monitoring of granted exemption. Use monitoring of exemption will detect the abuse and misuse which help to rectify or amend existing laws and regulations.","abstract_html":"This study aimed at analysing the challenges that face the trend of import tariff revenue collection in Zanzibar. Import tariff revenue is one among the sources of income of the Revolution Government of Zanzibar. It contributes an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for import tax (goods exempted duties). The analysis on this study is based on both of the secondary and primary sources of data from the Tax administration institutions (TRA and ZRB), as well as stakeholders views. Questionnaires were the main instrument used for the primary data collection from the Tax administration officials, importers, clearing and forwarding agents. Data collected is divided into qualitative and quantitative. The analysis revealed that the import tariff revenue collection has an effect on the total revenue collection in Zanzibar and it fluctuates each year. Tariff revenue collection faces the main challenge of “tax exemption”. When the importation of goods increased, the revenue on importation increased too, but the tax exemption also increased each year which erodes overall collection. Tax exemption is on an average of 86.47% percent of the total import tariffs revenue collection. It appears that there is no corrective measure taken to reduce the exemption. Owing to this problem, the study recommended that the Government should review tax exemption laws and exercise monitoring of granted exemption. Use monitoring of exemption will detect the abuse and misuse which help to rectify or amend existing laws and regulations.","abstract_has_math":false,"creators":["Juma, Hawa Hussein"],"institution":"The Open University of Tanzania","degree_name":null,"degree_level":"masters","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013","date_published":"2013","updated_at":"2026-07-24T03:40:17Z","subjects":["658 Gerneral management"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Juma, Hawa Hussein"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2013"]},{"key":"dc:date.issued","label":"Date","values":["2013"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Accounting and Finance"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["The Open University of Tanzania"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["http://repository.out.ac.tz/1007/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["masters"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["658 Gerneral management"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://repository.out.ac.tz/1007/1/DISSERTATION_-_HAWA_HUSSEN.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["This study aimed at analysing the challenges that face the trend of import tariff revenue collection in Zanzibar. Import tariff revenue is one among the sources of income of the Revolution Government of Zanzibar. It contributes an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for import tax (goods exempted duties). The analysis on this study is based on both of the secondary and primary sources of data from the Tax administration institutions (TRA and ZRB), as well as stakeholders views. Questionnaires were the main instrument used for the primary data collection from the Tax administration officials, importers, clearing and forwarding agents. Data collected is divided into qualitative and quantitative. The analysis revealed that the import tariff revenue collection has an effect on the total revenue collection in Zanzibar and it fluctuates each year. Tariff revenue collection faces the main challenge of “tax exemption”. When the importation of goods increased, the revenue on importation increased too, but the tax exemption also increased each year which erodes overall collection. Tax exemption is on an average of 86.47% percent of the total import tariffs revenue collection. It appears that there is no corrective measure taken to reduce the exemption. Owing to this problem, the study recommended that the Government should review tax exemption laws and exercise monitoring of granted exemption. Use monitoring of exemption will detect the abuse and misuse which help to rectify or amend existing laws and regulations."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["The Challenges that Face Import Tariffs Revenue Collection in Zanzibar"]}]}],"canonical_facts":{"dc:creator":["Juma, Hawa Hussein"],"dc:date":["2013"],"dc:date.issued":["2013"],"dc:description.abstract":["This study aimed at analysing the challenges that face the trend of import tariff revenue collection in Zanzibar. Import tariff revenue is one among the sources of income of the Revolution Government of Zanzibar. It contributes an average of twenty percent of the total tax collected (20.6%) and the rest from other sources of income. This source of income is obtained from International trade (importation of goods). Where the importer must pay duties for the goods imported. However, some goods are not eligible for import tax (goods exempted duties). The analysis on this study is based on both of the secondary and primary sources of data from the Tax administration institutions (TRA and ZRB), as well as stakeholders views. Questionnaires were the main instrument used for the primary data collection from the Tax administration officials, importers, clearing and forwarding agents. Data collected is divided into qualitative and quantitative. The analysis revealed that the import tariff revenue collection has an effect on the total revenue collection in Zanzibar and it fluctuates each year. Tariff revenue collection faces the main challenge of “tax exemption”. When the importation of goods increased, the revenue on importation increased too, but the tax exemption also increased each year which erodes overall collection. Tax exemption is on an average of 86.47% percent of the total import tariffs revenue collection. It appears that there is no corrective measure taken to reduce the exemption. Owing to this problem, the study recommended that the Government should review tax exemption laws and exercise monitoring of granted exemption. Use monitoring of exemption will detect the abuse and misuse which help to rectify or amend existing laws and regulations."],"dc:format":["application/pdf"],"dc:identifier.uri":["http://repository.out.ac.tz/1007/1/DISSERTATION_-_HAWA_HUSSEN.pdf"],"dc:language":["en"],"dc:publisher.department":["Accounting and Finance"],"dc:publisher.institution":["The Open University of Tanzania"],"dc:relation.isreferencedby":["http://repository.out.ac.tz/1007/"],"dc:subject":["658 Gerneral management"],"dc:title":["The Challenges that Face Import Tariffs Revenue Collection in Zanzibar"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["masters"]},"updated_at":"2026-07-24T03:40:17Z"}