Tax is the compulsory levy by goverment on citizen where by no direct benefit citizen will receive from the goverment,Taxation is also covered and discused in various economic department such as department of public finance.In Tanzania taxation play a great role in financing various project in both social and economic perspective,knowing that taxtion bring alot of good news to individual and nation as well,My aim is to give fluent explanation concerning various kind of tax as well as tax procedure of each kind of tax begining with mereindividual up to company and firm.Basically there are two kind of tax in Tanzania of which are divided into two main category:-
 1.Direct tax
 2.Indirect tax  
                                                 1.DIRECT TAX.
Direct tax is the tax which is liable directly to the person intended to pay or on other word we can say that is the tax in which there is a specific person upon which the tax liability is belong to him or her.,direct tax comprises tax such as individual tax,corporation tax,as well as estate duty tax which is no longer implemented.
                                                2.INDIRECT TAX.
Indirect tax is the tax which is borne by another person rather  than from whom tax is collected or we can say is the tax in which there is no a specific person who is liable to tax liability.The good example of indirect tax is the Value Added Tax (V.A.T) which normally is based on daily consumption of an individual.
  Next time I will try to give detail explanation on various tax which are categorized into these two groups.
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