Factors influencing tax compliance among SMEs in Dar-es-salaam

Hamisi, Sharif

dc.creator	Hamisi, Sharif
dc.date	2018-08-16T15:53:39Z
dc.date	2018-08-16T15:53:39Z
dc.date	2017
dc.date.accessioned	2022-10-20T12:07:22Z
dc.date.available	2022-10-20T12:07:22Z
dc.identifier	Hamis, S. (2017). Factors influencing tax compliance among SMEs in Dar-es-salaam. Dodoma: The University of Dodoma
dc.identifier	http://hdl.handle.net/20.500.12661/442
dc.identifier.uri	http://hdl.handle.net/20.500.12661/442
dc.description	Dissertation (Master of Business Administration)
dc.description	The study sought to establish the factors influencing tax compliance among Small and Medium Enterprises (SMEs) in Dar es Salaam. Tax is an important stream of revenue for government’s development projects and therefore all efforts must be made by the governments to ensure that it accurately and efficiently collects revenues so as to facilitate its operations. Specifically, the study establishes the level of tax compliance among SMEs in Dar es Salaam. The researcher outlined a detailed literature review and identified the variables for this dissertation to be Tax Education, Tax Knowledge, Size of SMEs, Tax Attitude, Tax information, Tax Enforcement and Tax Compliance. The research was a descriptive survey. With regard to SMEs’ attitude as a factor influencing tax compliance, the respondents agreed and tell that they were having access to public utilities which were made available by the taxes paid to the government; hence they were enjoying the benefits of the taxes they were paying. The findings of the study revealed that lack of tax information relating to tax compliance matters accounted to a great percent as a reason for non-compliance. However, the taxpayers strongly agreed that the taxation system in Tanzania was in great need of improvement. By gaining an understanding of these underlying factors, TRA and as a result, the government will be able to make changes that will greatly improve taxpayers’ tax compliance level, with the end result being increased government revenues, allowing the tax authority to give quality service to taxpayers and the government as a whole providing more and improved utilities to the public.
dc.language	en
dc.publisher	University of Dodoma
dc.subject	SMEs
dc.subject	Small and Medium Enterpreneurs
dc.subject	Small Industries Development Organization
dc.subject	SIDO
dc.subject	Dar es Salaam
dc.subject	Tanzania
dc.subject	Tax
dc.subject	Revenue
dc.subject	Tax compliance
dc.subject	Taxes
dc.subject	Taxpayers
dc.subject	Taxation
dc.title	Factors influencing tax compliance among SMEs in Dar-es-salaam
dc.type	Dissertation