Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis

Hamisi K. Sama
International Journal of Economics and Business Administration, Volume X, Issue 4, 123-134, 2022
DOI: 10.35808/ijeba/791


Purpose: This study will accrue and extend perspectives of tax avoidance on taxable income which is currently impractically hidden on sophisticated transactions in Industry 4.0. Design/methodology/approach: The study will explain source in tax avoidance on Industry 4.0 through value chain analysis. To explain relationship between key concepts data from tax officials and consultants, electronic manufacturing and service companies in Tanzania will be applied. Findings: In the current climate of economic crisis, governments are implementing budget cuts in an effort to cope with national debts and aftereffects of COVID 19 as a whole. Practical implementations: Findings from this study will share the field of knowledge of value chain analysis for proactive response from both government and private sector in identifying sources of tax avoidance to Industry 4.0, and to engage stakeholders affected by tax policy issues and expose findings for policy review and scrutiny.

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