| dc.creator |
MKONO, ALFRED G. |
|
| dc.date |
2020-09-11T13:01:18Z |
|
| dc.date |
2020-09-11T13:01:18Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T07:42:02Z |
|
| dc.date.available |
2021-05-05T07:42:02Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4082 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4082 |
|
| dc.description |
A research report submitted in partial/Fulfillment of the requirements for the award of degree in Accounting and Finance Business Sector (BAF-BS) OF Mzumbe University |
|
| dc.description |
This study will be conducted to find out the effect of tax evasion on revenue collection performance in Tanzania. The study will be conducted at Shinyanga tax region.
The purpose will be to examine the effect of tax evasion on revenue collection performance in Tanzania, secondly, to assessing the factors contribution to tax evasion. Thirdly, to find out strategies employed by TRA officials in reducing tax evasion problem in Shinyanga region and lastly, to examine effectiveness of strategies employed by TRA in decrease tax evasion problem in Shinyanga region.
A sample of 20 respondents’ from the organization will be subjects of this study. They will be picked by using purposive sampling procedure from the department of domestic and compliance, audit department and other department in the TRA.
Case study method of research will be used. Data will be gathered through questionnaires, interview, observation and documentary analysis. Data collected was analyzed descriptively by Microsoft Excel also; the data collected will be processed and presented in percentage basis, tables and figures. Qualitative data is subjected to content analysis.
The government must focus in education of citizens as an instrument to guide them to best understanding to the tax laws and the role of tax in enhance and covering the society. The level of income must be considered. Also, tax rate must be at reasonable level which does not overburden taxpayers study revealed that number of programs have been exercised by TRA for example iTax, early assessment of taxpayers and the gate way system for payment. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Tax Evasion, Tax Revenues, Tax Collections, TRA, Tax Systems, Tax Theories |
|
| dc.title |
Effect of tax evasion on revenue collection performance in Tanzania, a case study of Tanzania Revenue Authorities (TRA) in Shinyanga region |
|
| dc.type |
Thesis |
|