Enforcement of Property Related Taxes Defaulters Using Information Systems: The Case of Tanzania

Justuce Muhoza Gration; Shubi Felix Kaijage; Mussa Ally Dida

doi:10.31695/IJASRE.2021.34122

Authors

Justuce Muhoza Gration Nelson Mandela African Institution of Science and Technology-Arusha
Shubi Felix Kaijage Nelson Mandela African Institution of Science and Technology-Arusha
Mussa Ally Dida Nelson Mandela African Institution of Science and Technology-Arusha

DOI:

https://doi.org/10.31695/IJASRE.2021.34122

Keywords:

Application Prototype, Enforcement Mechanism, Information Systems,, Property-related taxes, Tax defaulters

Abstract

Tax Evasion and delayed payments of property-related taxes are problems facing revenue departments in many governments all over the world resulting in low revenues collection from this source of revenue. Although the laws in African countries seem to provide adequate enforcement measures, some of them are politically unacceptable and therefore are not used in practice. This paper focuses on designing Information and Communication technology mechanisms for enforcing property-related tax defaulters. An application prototype has been developed to implement the designed mechanism. The data on existing information systems used in the administration and collection of property-related taxes were collected through face-to-face interviews with systems administrators in each sector involved. The collected data were modeled using Unified Modeling Language and the Design Science Research approach was used to aid the design of the proposed enforcement mechanism. The results show that property-related tax defaulters are automatically denied electricity service until all tax arrears are settled.

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Enforcement of Property Related Taxes Defaulters Using Information Systems: The Case of Tanzania

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