The Classical economists were prudently and holistically of the view that the only objective of taxation was to raise government revenue. However, with the changes in circumstances, philosophies and ideologies, the aim of taxes has changed, as they affect consumption, production and distribution with a view to ensuring the availability of social welfare through the realized economic development of a country[i]. In the legal context, this requires legal text to maintain justice through the letter of law, justified by the spirit of the law which would likely change the taxpayers’ behaviour to legally execute voluntary tax compliance. On the other hand, Government should ensure cannons of taxation prevailing in the tax fraternity. This article, therefore, examines among others, the correlation between letter of law, voluntary compliance and tax justice as orbits of a stable and predictable tax system in Tanzania.
[i] SURESH, V, (2011); “Attitude of Rental Tax Payers and their Compliance with Tax System: An Empirical Study of Mekelle City, Ethiopia” Department of Accounting & Finance College of Business & Economics Mekelle University, Mekelle, Ethiopia: KAY, J, “The Rationale of Taxation” Journal of Oxford Review of Economic Policy Vol. 2, No. 2 (Summer 1986), pp. 1-6 (6 pages) Published By: Oxford University Press
