Mr. James Daniel Chindengwike is a research Fellow at Tanzania Revenue Authority. He graduated with Master of Science in Accounting and Finance in College of Business and Economics at University of Dodoma- Tanzania. He also holds Bachelor of Accounting and Finance at St. John’s University of Tanzania- Tanzania. He also holds a Diploma in Business Administration (Accounting) at St. Johns University of Tanzania- Tanzania. He also holds Certified Public Accountants-Tanzania recognized by National Boards of Accountants and Auditors- Tanzania. He has a good knowledge in Econometric methods and application of STATA AND SPSS software.