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Tax is a compulsory contribution imposed on the individuals by the state to meet the expenses which are incurred for a common use. In Tanzania, the Tanzania Revenue Authority (TRA) is mandated for that purpose. Despite that TRA Morogoro has been carrying out taxpayer services in order to promote voluntary tax compliance, still tax compliance among taxpayers is poor. This study was aiming at assessing the impact of tax payer services in promoting voluntary tax compliance in TRA Morogoro Municipality. Case study research design was used in the methodology. A sample size of 180 respondents (135 tax payers and 45 TRA employees) was involved. Data collected were analyzed by using SPSS computer software version 16. Results showed that 82% of the respondents stated that assisting taxpayer to adequately provide tax returns whenever needed and 85% conducting seminars on changes to tax laws and procedures, provision of information and education publications as among the kinds of taxpayer services. Moreover, 85% of the respondents reported the increasing awareness and knowledge on tax laws among tax payers and the enhancement of tax collection statistics to be used for economic planning and fiscal decision making. Likewise, 87% of the respondents reported ignorance of tax laws among incoming taxpayers, 88% higher penalties and 90% reported corruption demanded by tax collectors as among the challenges encountered by tax payers when exercising voluntary tax compliance. It is concluded that the services provided seem to be promising, but there is a need for rectifications as attested by respondents. The policy makers need to review tax laws and regulations regarding taxpayer services for the enhancement of performance in lieu of the operating taxpayers‟ environment as recommendation of this study. |
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