A Research Report Submitted to Mzumbe University – Mbeya Campus College in Part of Partial Fulfilment for the Award of Bachelor Degree of Accountancy and Finance in Business Sector (BAF-BS) of Mzumbe University
The study was carried out to assess factors influencing tax compliance in Tanzania, a
Case of Tanzania revenue authority located at Mwanjelwa branch Mbeya Region. The main objective of the research was to assess on factors influencing tax compliance in Tanzania, a case of Tanzania Revenue Authority located at Mwanjelwa branch Mbeya region. And the three specific objectives are; first to assess the extent to which tax rates explains tax compliance among small and medium enterprises, second to determine how small and medium enterprises attitude about tax compliance, the last one is to assess the availability of tax information as a factor influencing tax compliance among small and medium enterprises.
The researcher used a case study design, where Mbeya Region was chosen because is familiar place by the researcher hence easy of getting required information. The researcher collected two types of data, the primary data and the secondary data. Primary data were collected through questionnaire, while secondary data were collected through documentary review. All data were analyzed and presented in tables and figures with the help of case study analysis under SPSS version 23.
Study findings unveiled that tax compliance is highly encouraged by the availability of tax information provided by tax authorities and in order to improve compliance, education for taxpayers should be increased.
Researcher recommends the followings for future researches: (i) the effect of tax
education on revenue collections in local governments in Tanzania. (ii) The effect of the
abolition of Graduated tax on revenue collection in local governments in Tanzania. (iii)
To what extent has TRA Mbeya been able to address voluntary tax compliance?