| dc.creator |
KHAMIS, JUMA, HASSAN |
|
| dc.date |
2016-04-11T08:25:39Z |
|
| dc.date |
2016-04-11T08:25:39Z |
|
| dc.date |
2014 |
|
| dc.identifier |
http://hdl.handle.net/11192/1185 |
|
| dc.description |
A research Report Submitted in Partial Fulfillment of the Requirements for
Award of Degree of Masters of Science in Accounting and Finance (Msc.A&F)
of Mzumbe University |
|
| dc.description |
The study set out to examine the relationship between the quality of tax payer‟s
services and performance of TRA in tax revenue Collection. The study used a crosssectional
survey design. This design was adopted so as to exhaustively study the
variables within the stipulated time. The research instruments were self-administered
questionnaires. Convenience sampling was used to select respondents from the
sample size. The research objectives were to identify services offered to taxpayers
by TRA; to assess the quality of services received by taxpayers at TRA; to assess
the performance of tax revenue collections and to determine the relationship between
the qualities of taxpayer services received and the performance of tax revenue
collections.
The study was conducted in a descriptive and analytical cross-sectional survey. Both
qualitative and quantitative data were collected using research questionnaires and
personal interviews.The research found that the performance of tax revenue
collections at the TRA in Zanzibar was good for the period 2010/11 -2011/12
respectively, the quality of taxpayer services TRA provided was not good while the
services quality was positively correlated and significant affect the performance of
tax revenue collection.
The research recommends that TRA should improve taxpayer services which is
positively influenced the performance of tax revenue collections with focus on the
Reliability, responsiveness, and assurance, empathy and tangibility determinants of
taxpayer service quality which would raise revenue collection and increase the
taxpayer‟s compliance. The customer survey should introduce to find out the quality
of services provided and obtain regular feedback. This would help in identify area of
weakness so as to develop means for improvement. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
tax payers’ |
|
| dc.subject |
Tra |
|
| dc.title |
Assessment of quality of tax payers’ services on the Performance of Tanzania revenue authority: the case of Zanzibar |
|
| dc.type |
Thesis |
|