Title:

Work Name:

Student Name:

Course Name and Number:

Professor Name

Date
 ACKNOWLEDGEMENT
I would like to thank many people who made important contribution to the successful completion
of my practical training and this report. Without their support and help I could not have achieved
my goal.

First of all, I recognize and thank God for being for there through my life and give me strength.
My mother and my family for supporting me in finding place for placement and assist me
financially.

Also I would like to give my sincere thanks to the employees of Tanzania Revenue Authority
Mbeya who supported me through their contribution by providing relevant information i needed
for the practical training. My thanks goes to my internal supervisor Mr. Serapio Luanda
(ZTSEO), Mr. Dionis ponela (CSO), Mrs. Scondina c. kayange (RMA), Mrs. Hellen kapita
(OA), Alfred Gerald (OA), MR. A. Philipo, ATO (In charge), Mr Buberwa (ATO), Miss
Anna Mbilinyi (ATO) and all of the staff in general for their support during training. They are
the one who made my practical training and this report possible.

I am most grateful for my external supervisor MR. Bandoma K.M from CBE for supervision
and the PT program coordinator MR Madata.

I am indebted to rest of my fellow students for their advice and support.

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 ACRONYM AND ABREVIATIONS
TRA – Tanzania Revenue Authority

TIN – Taxpayers Identification Number

VAT – Value Added Tax

EFD – Electronic Fiscal Device

TA – Tax Assistant

ATO – Assistant Tax officer

RMA- Records management assistant

PT- Practical Training

A-PAD- Assessed Pre-Arrival Declaration

ICD- Inland Container Deport

ITA- Institute of Tax Administration

MUB- Manufacturing under Bond

PAD- Pre-Arrival Declaration

PMD- Post Manifest Declaration

TANSAD-Tanzania Single Administration Document

ICT- Information and Computer Technology

MOFP - Ministry of Finance and Planning

ZTSEO – Zonal Taxpayers service and education officer

OA – Office Attendant

ii
DECRALATION
I THOMAS G. MSIGALA, declare that, except where references are made, this report is a
result of my own effort and initiatives which have been planned, organized and presented
without plagiarism and it has never been submitted in any other academic institute for an award
or in otherwise.

Candidate’s Signature…………………………………………………………….

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 ABSTRACT
This report is written as a result of the Practical Training I carried out in as an essential
prerequisite for Award of Diploma in Marketing provided at the College of Business Education.

This report is written in harmony with the “Guidelines for Practical Training for Diploma
students” as revised and to be followed by all students pursuing their career Marketing.

I acquired my training from Tanzania Revenue Authority Mbeya regional office located in
Mbeya, Tanzania. I conducted my PT at TRA Mbeya region under the taxpayer services and
education department. Within this department I performed various tasks from helping the
customers, providing education to the customers to resolve different complaints raised by the
customers and receiving customers (Taxpayers).

Challenges are inevitable especial when you are in direct contact with customers (Taxpayers).
Some of customers where passive, aggressive, passive-aggressive and assertive so it was tough
to deal with passive people, aggressive ones, passive-aggressive, when you met with an assertive
person it was easy and convenient to deal with.

Solutions to the problems, my approach to the problems I faced during my PT was, to solve the
problem myself before submitting the same to the supervisor or whoever has experience and
skills on the task. On the other side, as part of teamwork efforts, we used to discuss solutions so
as to share ideas between ourselves before seeking consultation. The most important thing I
learned was to listen actively, understand and act upon instructions I was given by the
supervisor.

This report is divided into three Main Chapters which cover the first chapter with overall
introduction, historical background and organization structure. The second chapter which
consists of Activities Performed, challenges, solutions to the challenges, new things learned,
expectation etc. The third Chapter of this report provides conclusion, recommendation on
improving the gap between teaching theory and practical.

It is my hope that whosoever reads this report will find its flow convenient and
beneficial.

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v
Table Contents
ACKNOWLEDGEMENT.............................................................................................................I

ACRONYM AND ABREVIATIONS.........................................................................................II

DECRALATION.........................................................................................................................III

ABSTRACT.................................................................................................................................IV

CHAPTER ONE............................................................................................................................1

1. INTRODUCTION...........................................................................................................................................1
1.1 THE HISTORICAL BACKGROUND OF TANZANIA REVENUE AUTHORITY..................................................1
1.2 TANZANIA REVENUE AUTHORITY ORGANIZATIONAL STRUCTURE..........................................................2
1.2.1 REVENUE DEPARTMENTS.............................................................................................................................2
1.2.1.1 DOMESTIC REVENUE DEPARTMENT – ADMINISTERS TAXES FROM MEDIUM AND SMALL
TAXPAYERS................................................................................................................................................................2
1.2.1.2 LARGE TAXPAYERS DEPARTMENT – ADMINISTERS TAXES FROM 400 LARGE TAXPAYERS..............2
1.2.1.3 CUSTOMS AND EXCISE DEPARTMENT – ADMINISTERS INTERNATIONAL TRADE TAXES...................2
1.2.1.4 TAX INVESTIGATIONS..............................................................................................................................3
1.2.2 OTHER SUPPORTING DEPARTMENTS..........................................................................................................3
1.3 SERVICES OFFERED BY TANZANIA REVENUE AUTHORITY.......................................................................3
1.4 THE BOARD OF DIRECTORS........................................................................................................................4
1.5 TANZANIA REVENUE AUTHORITY CUSTOMERS.........................................................................................5
1.6 NUMBER OF EMPLOYEES.............................................................................................................................5

CHAPTER TWO...........................................................................................................................6

2. ACTIVITIES PERFORMED.........................................................................................................................6
2.1 PLACEMENT IN THE ORGANIZATION..........................................................................................................6
2.2 DESCRIPTION OF TASKS AND DUTIES PERFORMED...................................................................................6
2.2.1 RECEIVING CUSTOMERS (TAXPAYER)........................................................................................................6
2.2.2 DIRECTING CUSTOMERS (TAXPAYER) TO THE OFFICES THEY WANT TO VISIT.....................................6
2.2.3 PROVIDING VARIOUS INSTRUCTIONS TO CUSTOMERS..............................................................................7
2.2.4 PREPARE DIFFERENT FORMS FOR OFFICE USE AND CUSTOMERS...........................................................7
2.2.5 PROVIDE PUBLIC EDUCATION AND AWARENESS.......................................................................................7
2.2.6 CONTROL CUSTOMERS CUE ON DUE DATES..............................................................................................8
2.2.7 RECEIVING CUSTOMERS COMPLAINTS AND ADDRESS THEM...................................................................8

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 2.3 WORK ENVIRONMENT.................................................................................................................................8
2.4 THE EXTENT OF INTEREST IN THE DUTIES PERFORMED..........................................................................9
2.5 DEMANDS FOR THE ASSIGNED DUTIES.......................................................................................................9
2.6 PROBLEM/CHALLENGES FACED DURING EXECUTING TASKS OR DUTIES ASSIGNED.............................9
2.7 SOLUTIONS TO THE PROBLEMS.................................................................................................................10
2.8 EXPECTATIONS BEFORE GOING TO PT.....................................................................................................10
2.9 EVALUATION OF EXPECTATIONS..............................................................................................................10
2.10 NEW THINGS LEARNED..............................................................................................................................10

CHAPTER THREE.....................................................................................................................12

3. CONCLUSIONS AND RECOMMENDATIONS......................................................................................12

3.1 CONCLUSION...............................................................................................................................................12
3.2 RECOMMENDATIONS CONCERNING HANDLING GAPS IN TEACHING THEORIES AND PRACTICE.........12
3.2.1 TEACHING METHODOLOGY.......................................................................................................................12
3.2.2 INFORMATION AND COMPUTER TECHNOLOGY........................................................................................13
3.2.3 QUALITY CONTROL....................................................................................................................................13

REFERENCES............................................................................................................................14

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 CHAPTER ONE
INTRODUCTION, HISTORICAL BACKGROUND AND ORGANISATION
STRUCTURE

1. Intuduction

Field practical training (PT) is an important requirement for accomplishment of two years
diploma in marketing management. Ideally practical training is intended for students to gain real
work experience in the respective field and apply the acquired skills and knowledge in working
environment. After practical training it is expected that student will acquire working abilities,
attitude towards their area of specialization and get exposed to managerial decisions skills. I
undertook my PT at Tanzania Revenue Authority (TRA) Mbeya region from 14TH May 2018 date
to 22ND June 2018 date. My PT report will cover the historical background of TRA, the tasks
performed at TRA, lessons learned, challenges and conclusion.

1.1 The Historical Background of Tanzania Revenue Authority

The Tanzania Revenue Authority (TRA) was established by the Act of Parliament Cap 339 in
1995 and started its operations on 1st July 1996. Prior its establishment tax collection was the
function of three revenue departments under the Ministry of Finance and Planning (MOFP). The
rationale for establishment of TRA was due to, the weaknesses in tax administration and tax
policy formulation; widespread tax evasion; the desire to political interference (particularly from
the MOFP) and the free tax administration from civil service constraints. The establishment of
TRA was accompanies by gradual tax reforms aimed at simplifying and broadening tax base.

During the 1996/97, the Government fiscal policy was set to enhance revenue collection and
improve expenditure management through expenditure control measures aiming at restraining
the fiscal deficit. On the revenue side the measures that were implemented included the
strengthening of tax administration through the establishment of the Tanzania Revenue Authority
(TRA). The TRA is a government agency of Tanzania, charged with the responsibility of
managing the assessment, collection and accounting of all central government revenue. It is a
semi-autonomous body that operates in conjunction with the Ministry of Finance and Economic
Affairs under the general supervision of the Minister for Finance.. Offices of the TRA are
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located in throughout the regions of Tanzania with its headquarters in Sokoine Drive at Dar es
Salaam. The motto of the T.R.A is “together we build our nation”. TRA is charged with the
responsibilities of managing the assessment, collection, and accounting of central government
revenue.

1.2 Tanzania Revenue Authority Organizational Structure

TRA is organized into revenue and support departments as follows;

1.2.1 Revenue Departments

This department is involved directly in mobilizing tax revenue collection though the
administration of various tax laws. The department is sub divided into the following;

1.2.1.1 Domestic Revenue Department – Administers Taxes From Medium And Small
Taxpayers

The department started its operations on 1st July 2005 after the integration of the former income
tax department and value added tax department. The department administers all 3 taxes which
were previously income tax and VAT departments, these includes, Income taxes for individuals
and corporations, Value Added Tax (VAT), Excise Duty on locally manufactured goods, Motor
vehicle registration and transfer tax, Skills Development levy, Driving License fees, Port and
Airport services charges.

1.2.1.2 Large Taxpayers Department – Administers Taxes From 400 Large Taxpayers

This administers all taxes on international trade, which are import duty, exercise duty on
imported goods and VAT on imports. Other responsibilities of these departments are to control
prohibited and restricted goods or materials imported into the country through borders, seaport
and airports. It has another function of compiling trade statistics and facilitates international
trade.

1.2.1.3 Customs And Excise Department – Administers International Trade Taxes

The department which is headed by the commissioner was established in 2001 to serve as one
stop shop for large corporate taxpayers. Taxpayers of this department are considered to have

2
complex business activities and equally more complex tax affairs. Currently there are 370
taxpayers drawn from financial institutions, multinational companies, big oil marketing
companies and large mining companies. The main criteria for selection of this department are for
the company to have an aggregate payment of VAT, Income Tax and Exercise Duty of at least
sh. 400 million per annum or an annual business turnover of sh. 12 billion per annum.

1.2.1.4 Tax Investigations

This support directly the revenue department in enforcing the various tax laws through regular
investigation of tax cases with substantial amounts of revenue at risk. In collaboration with the
Legal Service Department, it is responsible for prosecution of established cases of tax evasion.
The department has data intelligence unit responsible for gathering data information, which is
analyzed and used for field audits. Also it has a control data base for capture and storage of data
and information that provides backup to tax investigation.

1.2.2 Other Supporting Departments

Apart from the four major departments, there are other supporting departments namely; Board
secretariat and legal services, Finance, Human Resources and Administration, Information and
communication technology, internal affairs, internal audit, planning and modernization, research
and policy and Taxpayers services and education.

1.3 Services Offered by Tanzania Revenue Authority

TRA offers a number of services to its stakeholders. These services include:

i. Registration: TRA provide registration services such as motor vehicle registration,
TIN number registration, Registration with Income Tax Value (VAT), etc.
ii. Tax Assessment: or assessment is the job of determining the value, and
sometimes determining the use, of property, usually to calculate a property tax.
iii. Tax Collections and remission of revenue to the Government
iv. Tax Audits: an examination of taxpayer’s Business records, accounts and
financial affairs to ascertain the taxpayer’s tax compliance educating or clarifying
contentious and unclear tax issues. Provide good learning opportunities and

3
 exchange of information closing and concluding tax affairs relating to a period(s)
covered.
v. Tax Debt Management
vi. Customs Clearance: this service involves preparation and submission of
documentations required to facilitate export or imports into the country,
representing client during customs examination, assessment, payment of duty and
co taking delivery of cargo from customs after clearance along with documents.
vii. Permits and licenses: TRA offers different permits and license services such as;
Permit for Temporary Importation of Motor Vehicles, Motor Vehicle licensing,
driving licenses, Licensing of Customs Agents etc.
viii. Responses to enquiries and complaints: response to customer enquiries and
complaints, customers may complaint on billing, tax investigation or service
offered to them.
ix. Tax incentive and exemptions: TRA provides tax incentives and exemptions to
it’s customers for example Corporate tax rate, 100% capital allowance in
agriculture, Withholding tax exemption, 100% Deduction in mining operations,
Income Tax exemption under Export Processing Zone (EPZ) etc. all this are
provided under the Income Tax Act, 2004.
x. Tax refunds: are returns of excess amounts of income tax that a taxpayer has paid
to TRA within the past year.
xi. Tax investigation: gathering of admissible evidence to recover tax undercharged
where there is suspicion of tax avoidance and evasion to enforce criminal aspect
of revenue laws.
xii. Taxpayer education: provide education on tax issues such as importance of paying
tax, when the financial year starts and ends, important things to consider about tax
for the person starting a business, etc.
xiii. Provision of trade statistics: TRA provides the tax collection and trade statistics
every month to the public and the government.
xiv. Training: provide training to workers and customers (Taxpayers), TRA is
collecting tax according to laws. So, when they change the workers and customers
should be trained in order to be aware of the changes.

4
1.4 The Board of Directors

The Board of Directors is the governing board of the Authority responsible for formulation and
implementation of the policy of the Authority. The Board consists of six ex-officio members
namely:

i. The Chairman appointed by the president on the recommendation of the Minister

for Finance.
ii. The Permanent Secretary of the Ministry of Finance of the Union Governments.
iii. The Permanent Secretary of the Ministry of Finance of the Zanzibar Government.
iv. The Governor of the Bank of Tanzania.
v. The Commissioner General of the Authority.

1.5 Tanzania Revenue Authority Customers

TRA serves a wide range of customers such as, taxpayers; government ministries, departments
and its agencies; judiciary; tax consultants and clearing and forwarding agents; Tax appeals
board and tribunal; financial institutions; private sector institutions; development partners; non-
governmental organization; media and the general public

1.6 Number of Employees

TRA Mbeya branch has got the total number of 86 staffs. Each District in Mbeya has got a
T.R.A Branch so as to enhance effective de-centralized revenue collection by the Authority.

5
 CHAPTER TWO
ACTIVITIES PERFORMED, CHALLENGES, SOLUTIONS, NEW THINGS
LEARNED, EXPECTATION
2.1 Placement in the Organization

I conducted my PT at TRA Mbeya region under the taxpayer services and education department.
Within this department I performed various tasks from helping the customers, providing
education to the customers to resolve different complaints raised by the customers and receiving
customers (Taxpayers).

Directing customers (Taxpayers) to the offices they want to visit.

i. Give instructions to customers (Taxpayers) on their inquiry or how to fill different

forms.
ii. Prepare different forms for office use and customers (Taxpayers).
iii. Provide education and knowledge to customers about the service offered by the
organization, obligations, tax paying etc.
iv. Control customers cue on due dates.
v. Receiving customers complaints and address them.

2.2 Description of Tasks and Duties Performed

At TRA I performed routine daily tasks and non-routine activities. The following are the tasks
and duties that I performed during my PT;

2.2.1 Receiving Customers (Taxpayer)

This was one of the routine tasks I performed at the customer service desk and reception. Under
this role I was responsible for receiving all customers visiting TRA organization and Provides
information to customers by verifying understanding of request; answering questions; offering
assistance.

6
2.2.2 Directing Customers (Taxpayer) to the Offices they Want to Visit

I was responsible for directing customers to the right department according to their inquiries. To
perform this task one need to have a deeper understanding of the roles of different departments
within the organization. For example, a customer asking for registration of his/her driving license
is required to fill in the form and go to Motor Vehicle and Driving license department for
preliminary review and subsequent registration. Through this task I was able to learn the roles
and function of different departments of TRA.

2.2.3 Providing Various Instructions to Customers

In this task as customer service and education officer, I was responsible for providing
instructions to customers on their inquiries for example; customers who needed TIN, opening a
new business, transfer TIN from on region to another, requirements for TIN amendment,
requirement for vehicle registration, requirement for changing ownership on Blue card, etc.
Considering the challenging nature of this task, I designed printed checklist with instructions and
issue to the customers. The idea of giving customers the aiding instruction made the daunting
task somewhat easy and it increased the efficiency.

2.2.4 Prepare Different Forms for Office Use and Customers

Under this task I was responsible for preparing different forms to be used because our customer
service desk and reception was responsible preliminary services i.e issuing forms, instruction on
how to fill forms before the customer goes to the department in charge of his/her inquiry for
example customer was required to fill TIN request form before going to TIN department. Thus,
different forms were made available at our desk to simplify our services to make them fast and
reliable. Because it was easy for department in charge of the customer inquiry to serve the
customer after fill the required form from us.

2.2.5 Provide Public Education and Awareness

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As a customer service officer I assisted in providing tax education to the customers. To create
awareness of services offered by TRA and impart tax knowledge to the customer is vital to the
TRA. We provided education to the customers about the organization services, rights and
obligations of customers, tax payment, payment processes, and benefit of voluntary tax
compliance, among others. Amongst of the knowledge we imparted to the customers, for
example, was the importance of TIN number and the awareness that TIN is free of payment.
Other areas we focused on was the importance of paying tax for the nation development and how
to use computerized services on the TRA website to avoid long ques during deadlines. The
aforementioned examples represent are some important areas of public education and awareness
needed to be provided to the taxpayers.

2.2.6 Control Customers Cue on Due Dates.

This was one of the crucial and very challenging task, on due dates before the financial year
ended we had huge population of customers (taxpayer) who were trying to make payment before
time ends to avoid penalties and our office is not large enough to accommodate the customers.
Others they were fighting on ques line, so we sat down our boss and coworkers in our dept and
came with a strategy to solve this and control them to be served fairly without causing any
troubles. We prepared number cards and find the place for to sit outside. And call them
according to the number card given to him or her, so I was given the task to distribute the
number cards and call them to be served according to the numbers in groups of 10, 20 or 50
depending on the population and number of staff to serve them.

2.2.7 Receiving Customers Complaints and Address Them

As the customer service and education Representative I was responsible for receiving complaints
and address them accordingly. This duty involved either resolving simple ones which may occur
due to ignorance on customer’s side or send the complaints to the responsible personnel. Further,
I was responsible for handing out complaint form, service performance and suggestion card for
customer to fill and put the same in the suggestion box ready for subsequent review.

2.3 Work Environment

8
The work environment at Tanzania Revenue Authority was more friendly, collaborative and
independent. The environment was friendly because, I was able to ask for assistance any time I
faced a challenge. My boss adopted open door policy which affords me an opportunity to air out
my views and seek answers to my questions. Other departments were very cooperative and
proved to be helpful to my training needs. I was able to be exposed to this environment and add a
ton of friends to my portfolio. My supervisors delegated various task which gave me more
autonomy in performing my duties. Consequently, all departmental employees were very
independent in executing various assignments.

2.4 The Extent of Interest in the Duties Performed

Most of the duties I performed were very interesting. Some were the similar to what I learnt in
the classes while others were somewhat different. I was so excited to execute tasks such as
customer service, customer service strategies, service recovery to dissatisfied customers, steps in
solving customer complaints, meeting different passive people, aggressive people, passive-
aggressive people and assertive ones etc. Such tasks helped me to understand how to deal with
customers with diverse personalities, seek solutions to most intriguing challenges, and setting
customer services strategies. Moreover, I was able to meet new people and make friends from
different offices especially when I was responsible for controlling cue for property tax
department during the due dates. During such times I was able to apply more than 90% of the
lessons that I learned in the classes when assigned at the customer service desk and reception.
This helped me to widen my understanding and steepen the learning curve.

2.5 Demands for the Assigned Duties

The tasks that I performed were of greater relevance to the TRA and beneficiaries. The customer
service and taxpayer education department is the front office of the TRA, therefore, I represented
the image of the organization in the eyes of customers. The tasks I was assigned were very
exhaustive since they require more time to talk, listen, endure, being patience with the customers
and energy to maintain the quality of service given to each customer. My performance and
relevance was remarkable in tasks assigned. The duties I performed were demanded for the
social and nation development, image of the organization and satisfaction of the customers
(Taxpayer) by the organization services.

9
2.6 Problem/Challenges Faced During Executing Tasks or Duties Assigned

Problems/ challenges are inevitable especial when you are in direct contact with customers
(Taxpayers). Some of customers where passive, aggressive, passive-aggressive and assertive so it
was tough to deal with passive people, aggressive ones, passive-aggressive, when you met with
an assertive person it was easy and convenient to deal with. Another challenge was the level of
literacy and understanding on customer’s side. Some customers were could not understand
easily, others didn’t know how to write and read and language seemed to be a problem for some
customers. However, I did not face serious problems for I demonstrated competency in customer
service and relations skills.

2.7 Solutions to the Problems

My approach to the problems I faced during my PT was, to solve the problem myself before
submitting the same to the supervisor or whoever has experience and skills on the task. On the
other side, as part of teamwork efforts, we used to discuss solutions so as to share ideas between
ourselves before seeking consultation. The most important thing I learned was to listen actively,
understand and act upon instructions I was given by the supervisor. In this way I was able to
execute all tasks with minimal supervision and error free. And the best thing was my supervisor
empowered me to deal with the customers.

2.8 Expectations before Going to PT

Before going to the placement I had a lot of expectations. I used these expectations as benchmark
to compare against theories and practice. The following were my expectations;

i. To learn new ideas, attitudes, and organizational behavior

ii. To apply theories learn in the class
iii. To work hard so as to create self-realization and expose my talents
iv. Interaction with other workers to enhance my interpersonal skills
v. Make new friends

10
2.9 Evaluation of Expectations

I managed to achieve most of my expectations such as interacting with peoples; application of

some theoretical ideas grasped in the class; tackling difficult problems and learn new ideas from
experienced and skilled workers of Tanzania revenue authority. Moreover, I have added a
number of new friends whom we share different kind of interest, therefore, widen my knowledge
base.

2.10 New Things Learned

During my placement I have learned different things and acquire new experiences. Some of them
are here as narrated below;

i. Importance of paying tax for development and economic growth of our country
and benefits of owning TIN for example; Register or modify the ownership of
land deeds, Get driver’s license, Get a business license and industrial etc.
ii. To apply customer service and service recovery skills; apply practically customer
service i.e helping customers fill forms and apply service recovery to dissatisfied
customer and bring the back to satisfaction with our service. It involves Issue a
letter of apology to the Taxpayer or Direct a senior officer to expedite and resolve
the matter as appropriate.
iii. How standardized work works as detailed definition of the most efficient method
to produce a quality work (or perform a service) at a balanced flow to achieve a
desired organizational goal.
iv. I have been exposed to work environment and organizational settings finally I did
get to experience the real work environment and organizational setting due to
treatment as a real employee by employees of the organization.
v. To some extent I have improved my communication skills learn how to
communicate professionally due to being surrounded by experienced workers
who taught me.

11
 CHAPTER THREE
3. CONCLUSIONS AND RECOMMENDATIONS
3
3.1 Conclusion

The practical training program is a very useful tool to enable the student to apply practically
what they have learned theoretically at the college. The program is very essential as it enhances
the student to be good decision maker and to solve difficult real work problems. Not only PT
helps student to solve problems but also it exposes them to current challenging and dynamic
environment in work settings.

Furthermore, the program enables organizations to learn new ideas, skills and getting prospective
employees who are ready to learn and accept challenges.

PT helps the college to get feedback on their student development and hence to put appropriate
control measures. It also provides a link to the college for opportunities for researches and
consultancy.

On my side, I have received many advantages from the program and meet most of my
expectations. It helps me to build my confidence and understanding of various fields which are
within and out of my career. For instance, I have learned about working environment, working
culture, information systems, interpersonal relationships, professional experience and others.

3.2 Recommendations Concerning Handling Gaps in Teaching Theories and Practice

Theory and practice are the two things go hand in hand. Theory without practice is blind and
practice without theory is impotence. From what I have experienced from my fellow students’
perspective still there is a wide gap between theory and practice. There are several areas to be
checked so as to improve the gap between theory and practice.

3.2.1 Teaching Methodology

The methods of teaching should involve more illustrations to make it easier for students to
understand. Tutors and lectures should go the lectures with enough materials such as hard copies,

12
visual aids, and documents. This will simplify teaching and students will understand more. For
examples, teachers should go to the lectures with real documents like payment vouchers, tender
documents, and local purchase order as tools for illustrations to aid student understanding.
Students should also do some experiential learning by going specifically to the organizations
dealing with the subject topic. This will expose students to real world practices and enhance
his/her understanding.

3.2.2 Information and Computer Technology

With ongoing technological changes, ICT becomes powerful tool in every organization for
efficiency and performance improvement. Therefore, all students should be equipped with this
important knowledge. There should be enough computer libraries for students to be able to
practice ICT skills. ICT related courses should be taught practically instead of letting students
claiming a lot of theories and get grades which really does not express their ability and
understanding of ICT.

3.2.3 Quality Control

Quality control measures should be put to ensure student’s GPA matches with his/her
competency. This could enable to obtain competent students whom will cope with the practice
easily. Quality of students should be checked in aspects of qualities of exams, lectures, seminar,
supervision etc. In the context of examinations setters of examinations should set quality
examinations where questions are unfamiliar to students and not copy from past exams. By not
copy I mean they may borrow ideas from past papers but not copy exactly the same questions
with the same instructions and key figures. Moreover, teacher should ensure strictly supervision
during exams to make sure students do not copy from their fellow students.

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REFERENCES
1. Tanzania Revenue Authority. (2017). Taxpayer’s Service Charter (8th ed.). Dar es Salaam,
Author

2. Tanzania Revenue Authority. (2017). Fifth Corporate Plan. Dar es Salaam: Author

3. Retrieved from:

Msigala, T. (July, 2018). Taxpayer Identification Number. (4th ed) Retrieved from:
http://www.tra.go.tz/index.php/

4. TRA brochures.

Tanzania Revenue Authority (2017.) Service contract with tax payer. [Bronchure] (8TH ed). Dar
es Salaam: TRA

Tanzania Revenue Authority (2017.) Important things to consider about tax for the person
starting a business.. [Bronchure]. Dar es Salaam: TRA

Tanzania Revenue Authority (2017.) Value added tax on financial services. [Bronchure] (8th ed)
Dar es Salaam: TRA

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