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This study aimed at investigating the contribution of taxpayer services and education on revenue collection in Ilala Tax Region in Dar es Salaam. To this particular end, the study assessed the level of tax compliance among small and medium entrepreneurs in Ilala tax region, assessed taxpayers’ awareness and perceptions about tax issues; examined the impact of taxpayer services and education on revenue performance, and identified challenges facing taxpayer services and education in Ilala Tax Region. The research design used was case study. The research approach used was pragmatic approach. Documentary reviews, questionnaires, interviews, were used as data collection techniques.
The findings indicate that the level of compliance among taxpayers was significant. taxpayers’ awareness and perceptions about tax issues has been high, taxpayer services and education have recorded a significant impact, poor performance of taxpayer services and education was attributed to inadequate number of taxpayer education personnel, language, competition from non-compliants traders, lack of transport facilities such as cars, among others. Therefore, this study suggests that, the TRA should encourage physical outreaches by taxpayer education personnel in order to expand its tax base, promote voluntary tax compliance; and encourage on time submissions of returns and payment of taxes. |
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