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There has been increasing concern over the role of Taxpayers Education in Tanzania due
to increasing tax non compliance and taxpayers’ boycott in the country for a decade now.
This tendency has called for immediate interventions by stakeholders including
researchers. This study entitled “The Impact of Taxpayers’ Education on Voluntary Tax
Compliance among Small Entrepreneurs in Tanzania, A Case Study of Kariakoo Area in
Ilala Tax Region, Dar Es Salaam” intended to find out the qualitative impact of
Taxpayers Education in building a culture of voluntary tax compliance amongst SMEs in
Kariakoo area, identify the nature of taxpayers’ education programmes, find out whether
education programmes can change the overall image of TRA, identify whether
taxpayers’ education can foster voluntary tax compliance, identify the alternative ways
of promoting positive impact of taxpayers’ education.
The study was based on case study design that adopted simple random sampling and
purposive sampling techniques. It used questionnaire and face to face interviews as data
collection tools. It used both qualitative and quantitative tools of data analysis.
Qualitatively, it used direct and indirect quotes from interviewees whereas
quantitatively, it used tables, figures and percentages to indicate trends among
respondents.
The major findings indicated that taxpayers’ education has positive impact on voluntary
tax compliance if it is properly planned, implemented and monitored. It has been
established that TRA monitors its training programmes but yet it has some weaknesses in
ensuring that it provides the requisite education required by taxpayers. It is documented
that taxpayers’ education improves the image of TRA among taxpayers and programmes
on participative learning as means of achieving proper educational impact.
It is recommended that tax education should go hand in hand with proper use of
collected revenue by Government for convincing taxpayers that taxes are for their
development and the development of their country. |
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