This article analyses the legal and administrative systems that regulate tax objection disputes in Tanzania and South Africa. It thoroughly examines the laws, regulations, and institutions governing the tax dispute resolution procedure in both countries. The article focuses on the Constitution, tax administration laws, and specific entities such as the Tanzania Revenue Authority and the South African Revenue Service to highlight the significance of Alternative Dispute Resolution (ADR) methods in tax disputes. The topic ranges from domestic legislation to international commitments, providing a thorough review of the institutions that enable tax dispute resolution. The study also investigates the efficiency of ADR in certain legal situations and sets the scene for a comparative examination in later chapters, notably on the practicality and application of ADR in Tanzania compared to South Africa. Through this research, the essay hopes to offer readers with a thorough overview of the legal framework that controls tax disputes in these two jurisdictions, laying the groundwork for evaluating the usefulness of ADR methods.
