| dc.creator |
MICHAEL, ELISHA ROBERT |
|
| dc.date |
2020-08-26T09:13:16Z |
|
| dc.date |
2020-08-26T09:13:16Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T07:42:01Z |
|
| dc.date.available |
2021-05-05T07:42:01Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/3804 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/3804 |
|
| dc.description |
Research Report to be Submitted for the Partial Fulfillment of Attaining Bachelor of Accounting and Finance in Business Sector of Mzumbe University. |
|
| dc.description |
The study was carried out to assess factors influencing voluntary tax compliance in Tanzania, study a case of TRA Arusha. The researcher used a descriptive survey design, where Arusha City was chosen because of its familiarity, the researcher collected both primary data and the secondary data. Primary data were collected through questionnaire and observation while secondary data were obtained from documentary review. All data were analyzed and presented in tables. Study findings showed that tax system, tax policy and tax information availability have negative relationship with tax voluntary compliance, while tax education showed positive relationship with voluntary tax compliance.
Study recommends that TRA has to continue to carryout taxpayer education campaigns so as to uplift the level of public awareness on the importance of paying taxes and that tax evasion is criminal offence, TRA management should work strongly and promoting effectiveness and efficiency in the department in order to achieve the targeted revenue collection, The revenue authority must use relevant ICT tools to positively promote these factors; as the result, the position of taxpayers to voluntarily file their tax returns will be enhanced, It is therefore a challenge to the government to proceed with tax reforms in order to identify new sources of tax revenues and increase efforts on fighting against corruptions. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Tax Compliances, Tax Revenues, Tax Collections, TRA, Tax Systems, Tax Theories |
|
| dc.title |
Assessment of factors affecting voluntary tax compliance among small and medium enterprises in Tanzania |
|
| dc.type |
Thesis |
|