A Dissertation Submitted in Partial Fulfilment of the Requirements for the
Master Degree of Business Administration (CM) of Mzumbe University
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.