REASSESSING THE EFFECTIVENESS OF THE TAX OMBUDSMAN IN RESOLVING TAXPAYERS GRIEVANCES IN TANZANIA: LEGAL CHALLENGES AND PROSPECTS

The paper re-investigates the effectiveness of the Tax Ombudsman in handling taxpayers' complaints in the Tanzanian context, with particular reference to the Mwanza Region. The study critically reviews the existing legal and institutional framework for the Tax Ombudsman's operations and examines the extent to which it ensures the protection of the rights of taxpayers and access to administrative justice by means of doctrinal analysis supported by policy documents, statutes, and comparative observations from jurisdictions such as South Africa and Kenya, the article identifies key challenges including limited statutory powers, institutional non-independence, weak enforcement powers, poor taxpayer awareness, and overlaps with internal complaint mechanisms within the Tanzania Revenue Authority. These defects have cumulatively undermined the Ombudsman's capacity to offer independent and effective redress to aggrieved taxpayers. The article argues that substantive reform requires the enactment of a substantive legislative framework that clarifies the Ombudsman's mandate, independence, and powers of enforcement. It also recommends the integration of the Ombudsman's findings into the tax dispute resolution framework and the intensification of public awareness initiatives. Last but not least, it is this article's contention that an effective and independent Tax Ombudsman is central to promoting administrative justice, restoring taxpayer confidence, and advancing tax governance integrity in Tanzania.