Tax Justice Is Not A Brain Surgery: Analysis Of Tax Recovery On The Performance Of Tax Appeal Machinery In Tanzania

Publication Information

Journal Title: South Asian Law & Economics Review
Author(s): Prof (Dr. Juris) Handley Mafwenga
Published On: 29/08/2022
Volume: 7
First Page: 177
Last Page: 208
ISSN: 2581-6535
Publisher: The Law Brigade Publisher

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Prof (Dr. Juris) Handley Mafwenga, Tax Justice Is Not A Brain Surgery: Analysis Of Tax Recovery On The Performance Of Tax Appeal Machinery In Tanzania, Volume 7, South Asian Law & Economics Review, 177-208, Published on 29/08/2022, Available at


Tax justice goes far beyond lack of administration of justice at any tax appeal mach. An effective tax system delivers the 4 Rs of tax: revenues to fund public services; redistribution to curb inequalities; repricing to address public harms such as fossil fuel extraction and tobacco consumption; and political representation – recognising the key role of tax in ensuring governments are held accountable. The 4 Rs are a powerful tool for tax justice, ensuring that governments have both the means and the motivation to deliver for their people[i].Lack of tax justice results directly in lost revenues and undermines governments’ ability to meet social, economic and political activities and possibility of the governments to enhance wealth and income to the citizens. Acknowledging that tax dispute resolution is a vital module of the effective operation of any modern tax system, this article analyses the performance of the tax appeals Machinery’s as to whether rescue loss of revenue as the case may be preserve effective administration of justice.

[i]  Dayana, B, et al , ‘Principles for Human Rights in Fiscal Policy’, CESR, 2021 principles-human-rights-fiscal-policy 

Keywords: Tax justice, Administration of justice, recovery of tax revenue, Tax appeals machinery performance

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