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Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.

Bachelor Thesis from the year 2021 in the subject Law - IT law,, language: English, abstract: This article intends to discuss on the development of electronic evidence in Tanzania. In my discussion, I will begin with a conceptualization of electronic evidence, the first hindrance while dealing with the development of electronic evidence in Tanzania and the Admissibility of Electronic Evidence in Tanzania with the aid of case Laws. The further part of the article provides the Nature of Electronic Evidence and how it is created. The next part of this article includes certain Challenges associated with Electronic Evidence. Additionally and lastly, it will provide a brief discuss on the analysis of the evidence act and the Authentication of electronic evidence. In the past few years, the world has experienced some major changes due to the advancement of science and technology. This technological advancement tends to affect almost every field and sector across the world. Under such circumstances the legal field cannot keep lagging behind but cope with the changes and improvements the world is currently facing. This accounts for the rise or the birth of electronic evidence which owes its origin to technological advancement.Basically the court and the whole of the legal fielding general had to cope with the contemporary world and at the pace of the world to ensure justice is done. This is because it is a common knowledge that evidence is the cornerstone of the judgments given in the courts.