The underlying problems in the saga, I suppose, are two folds namely; (1) Ignorance of many bussiness men on tax education, (2) Reluctance of TRA to deliver the proper tax payer education.
In no 1, many business men don't know what types of tax to be paid for what scenario of goods and in which criteria resulting in not only double but mult-taxation in certain cases.The Mult-taxing is a big burden for business men prompting them to find treacherous ways of evasion if not close the business before it collapses, TRA takes this situation as an advabtage.
Custom duty, Exercise tax and Value added tax etc, to mention just a few, are some of taxes which are statutory legal each with its respective purpose, the purposes that business men suppose to know.