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Tanzania like most other countries is facing a problem of non-compliance to tax laws and procedures; it estimates that the level of tax compliance in Tanzania and other developing countries was below 60%. This problem persist despite the tax reforms that have been undertaken, still there were indications that non-compliance practice exist among business owners as the result the value of addition of those business to total government revenue tends to be too small, therefore our research problem was observed. The research aimed at analyzing the influence of taxpayers’ education on the performance of revenue collection, Tax compliance levels reflecting effectiveness of tax administration, taxpayer attitudes towards taxation and towards government in general. Literature critically looked on various contexts based on attitudes which are formed in a social context, factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government backed by government committed to serving its people to enhance good governance. Both qualitative and quantitative data were collected through interviews and survey from 90 respondents , these data obtained from the fields were analyzed and discussed statistically to prove whether there were relationships between the dependent and independent variables. Through our collected data findings which proved that tax payers education is a most significant approach in boosting national income It was thus recommended that top Management of TRA and other stakeholders such as Parliament, Ministries, Local Government Authorities, Unions, Private sectors, International Agencies, and other research institutes to cooperate closely on the research objectives discussed to enhance ,promote voluntary tax compliance and sustainable tax administration |
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