 It is a compulsory contribution or payment for the support of governmental or other public purposes.The Tanzania Revenue Authority (TRA) is the government agency of Tanzania, charged with the responsibility of managing the assessment, collection and accounting of all central government revenue in Tanzania

Tanzania adopted and periodically reformed the colonial tax systems starting with the poll tax which was introduced by the British in the early 20th century.Reforms that were done post-colonial era include introduction of sales tax in 1969, enacting of new income tax legislation in 1973, amendment of the existing tax legislation to revise the tax bases and rates, abolition of some excise duty in 1979 and export duty in 1985/86, re-introduction of previously abolished excise duty in 1989.