| dc.creator |
Lucas, Hudson |
|
| dc.date |
2020-11-10T11:22:51Z |
|
| dc.date |
2020-11-10T11:22:51Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T08:08:43Z |
|
| dc.date.available |
2021-05-05T08:08:43Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4530 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4530 |
|
| dc.description |
A Dissertation Submitted in Partial Fulfillment of the Requirements for the
Degree of Master of Business Administration in Corporate Management (MBA-CM) of Mzumbe University. |
|
| dc.description |
This research assessed the attitude towards tax compliance among small and medium
enterprises toward tax compliance in the economy used Dar es Salaam region as the
case study. Specifically, the study was subjected to assess attitude towards tax
compliance among SMEs in Tanzania economy, thereafter it aimed to study the
factors contributing towards tax compliance among SMEs in Tanzania economy and
lastly it determined the role tax knowledge in enhancing taxpayers’ attitude toward
tax compliance. The study was descriptive in nature and it embedded to quantitative
approach that guided the conduct of the study. Data were gathered from one hundred
small and medium size businesses taxpayers. The findings revealed that respondents
had different attitude on taxation system of the country as respondents perceived it to
be unfair, tax information do not reach to taxpayers on time, tax payer have
inadequate knowledge on tax payment procedures, and many others as presented in
findings section. Again the findings showed that SMEs owners agreed positively to
the questions about factors contributing factors to tax compliance and finally, the
findings showed that however respondents agreed that knowledge on tax issues is a
contributing factor in tax compliance. The findings further disseminated that the lack
of adequate knowledge on tax issues have caused taxpayers to have poor
performance on tax reporting, calculation, tax rules as well as the importance of tax.
It was concluded that no matter how it can be explained, the presence of the factors
presented in second objective are very essential when come to issues of tax
compliance. More important taxpayers need to be given education. And the study
recommend that the authority concern (TRA) should champion campaign on
knowledge on skills provision to its customers. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Tax compliance |
|
| dc.subject |
Small and medium enterprises |
|
| dc.title |
An assessment of attitude behaviour towards tax compliance on the small and medium enterprises, basing on Dar es Salaam region |
|
| dc.type |
Thesis |
|