The study responds to various claims raised by several writers and

The study responds to various claims raised by several writers and tax experts on the way the tax revenue is being conducted in Tanzania and related success and challenges set on collections in Tanzania. The findings and gaps created in the tax administration in Tanzania, attributed to the fact that, there some more efforts required to influence one among the conclusion points regarding the need between Tanzania Revenues Authority to cooperate with stakeholders with as investors as well. This will help stimulate and broaden as postulates as ambitiousness of the way of meeting revenues collection increase strategy(Naibei& Siringi, 2011; Zaburi, 2014).

Too, the examinations of the tax exemptions that are excessively use by tax officials shows that there are differences between the tax collections efforts by TRA officials and those expected by taxpayers (customers). This indicated that Management was insensitive to taxpayers' opinion. Nevertheless, the taxpayer showed that there still some possibilities of broadening the tax base apart from increasing fuel prices which has a great impact on prices rise of other consumable goods as reiterating.

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5.2 Recommendations

The findings of this study ties to shade some lights in determining the features that lead to unsuccessful tax collections using electronic payment systems by the Tanzania Revenues Authority.

First, the management should understand that proper tax collections are necessary to raise adequate revenues for social and economic development of the country.

Second, TRA management needs to determine more ways ensure that it collects adequate revenues. From the evidence, we collected TRA should do the following performs and performances should be undertaken:

Third, TRA should invest in providing more information on the whole process of tax filing.

As the shift is towards e-filling. So, more education is supposed to be given to tax payers. It is important to give that education so they get so equipped. Currently most of tax payers are not certain on they should what to do to comply.

Fourth, is the proper treatment of taxpayers is another thing that the Authority should put an eye on. From the study there more complains in this area. Most of the respondents were unhappy with the relationship. To them, relation does not mean favoritism is rather respected during the engagement while TRA staff maintains their professionalism. This will help to keep taxpayers see paying tax is not a crime rather an obligation. And whenever they do not comply the sense of guilty consciousness can be easily built in their minds

Fifth, on the other hand, when TRA staff were asked on what is supposed to be improved, the key issues they stressed is lack of recognition in comparison to punishment whenever staff does something especially anything to do with procedures. So, management of TRA should think of more ways to motivate staff. The truce of the matter, some of the TRA officials have difficult operational areas challenges which they encounter in their day to day work. They require recognition courage and all the motivations the staff can get which makes him/her perform the job much easier

Sixth, it is the role of the TRA management to ensure that relevant training is provided to staff. This is due to that fact that as technology grow, also the attempts to evade paying tax increases This might help towards improving the expectations as well improving relations, minimize, grievances by looking solution that aims at improvements tax collection using electronic payments systems.

Seventh, the decision of going electronically in Tax revenues collection. It requires heavy investments TRA should consider this to be the role to ensure that the required items available for Tax payers' use. It is so painful to subject all the costs of procuring the required gadgets to tax payers as most of them are struggling for their daily basic needs. Imposing those costs is like trying to suffocate the upcoming business.

Eighth, another area where TRA needs to do more work is investing in Research and Development. What the research brings is the increasing discipline into tax administration through providing the natural context of what is happening the ground. The observation is supported in the work performed by Alley and Bentley (2008)Operationsshould be researched base that helps to easier tax collection and broadening the tax base.

5.3 Implication of the Study

The study examines on challenges that are attributing to Tanzania Revenue Authority not reaching its ambitious of increasing collections. The variable that are main hindrances despite time and resources employed by the governments, tax experts and many tax stakeholders with the aim of stimulating and later attaining to effective tax revenue collection in Tanzania. The discoveries from this study will aid the Tanzania Revenue Authority to find the blockages in tax revenue collection instrument and help to come up with solutions to eradicate the deficiencies in revenue collection. The study also will make a significant contribution to policy makers and figure of information by providing detailed understanding of complications predominantly available in revenue collection.

5.4 Recommendations for Future Research

This study has highlighted the Tanzania Revenues Authority tax administration and how it affects Tax Revenues collections. From the study there are clear indications, besides from the good job the electronic payments system is doing. Still, there are there several factors that are acting as drawbacks to TRA Tax Revenues collection using electronic payment solution determined persistent factors that hinder the TRA failure to raise satisfactory tax revenues evening after employing some electronic payments systems for the country developments. We recommend that further research is required in TRA to know factors that will make the cordial relationships between taxpayers and the Tanzania Revenues Officials. This is important due to that fact that the percentage of the respondents on how they see the relation. Higher percentage disagreed to existence of good relationship. This is properly identified it will catalyzer tax compliance

By observing the trend of fuel increased for the period between 2004 to 2007.When the fuel prices increased, the price of charcoal also reacted the same. In those areas where charcoal was being processed prices rose by 160 percent, price changed from around TZs 3,000 per bag1 to TZs 8,000 per bag. At the same time the retail price of charcoal in Dar es Salaam city has increased from below TZs 5,000 in 2003, to over TZs 20,000 in 2007. By late 2008, retail prices had risen more, to over TZs20,000, sometimes more depending on location as are result some of the households moved back to charcoal as their main energy source(Peter & Sander, 2009)