Abstract

Efficient tax dispute resolution is crucial for fostering a favorable business environment and ensuring compliance with fiscal regulations in Mainland Tanzania. The role of the Tax Ombudsman emerges as pivotal in this context, aiming to provide an impartial mechanism for resolving disputes between taxpayers and tax authorities. This article examines the evolution, functions, and impact of the Tax Ombudsman in Tanzania’s tax administration landscape. Initially introduced to enhance transparency and accountability, the Tax Ombudsman operates within a defined legal framework, offering an alternative avenue for resolving disputes that may arise from differing interpretations of tax laws or procedural irregularities. Despite its establishment, Tanzania faces challenges such as procedural delays, inadequate resources, and limited public awareness of the Ombudsman’s services. Through a comparative analysis with international practices, this study identifies best practices that could enhance the efficiency of Tanzania’s Tax Ombudsman. Case studies and statistical data illustrate the Ombudsman’s interventions, demonstrating its role in expediting dispute resolution and fostering taxpayer confidence. This article concludes with actionable recommendations to strengthen the Tax Ombudsman’s mandate, suggesting legislative reforms, capacity-building initiatives, and public outreach strategies. By addressing these areas, Tanzania can optimize the Tax Ombudsman’s effectiveness, thereby promoting fairness, transparency, and efficiency in tax dispute resolution across the country.

Keywords