The effects of taxpayers education program on Voluntary tax compliance among small and Medium enterprises: A case of Ilala municipal

Simple item page
dc.creatorMonyo, Joseph Wilson
dc.date2016-03-15T19:16:10Z
dc.date2016-03-15T19:16:10Z
dc.date2013
dc.date.accessioned2018-03-24T12:04:58Z
dc.date.available2018-03-24T12:04:58Z
dc.descriptionA Research Dissertation Submitted to Mzumbe University, in partial fulfillment of the Requirements for the Award of the Master Degree of Science in Accounting and Finance (MSc-A&F).
dc.descriptionIt is widely recognized that Taxpayer Education Program is a very important aspect in any Revenue Authority that calls for success in its daily undertakings. But most of the Revenue Collection Center has been poorly performing and amongst the reasons provided for this is the ineffective Taxpayers Education Program arrangement which lead them not to reach the target. In order to combat the situation, Tanzania Revenue Authority decided to introduce Taxpayer Education Program Centers for providing Education to Taxpayers in order to promote voluntary tax compliance among small and medium enterprises. Ilala Municipal is one of these Taxpayer Education Program Center. The main objective of this study was to examine the effect of taxpayer’s education on voluntary tax compliance among the SMEs in Ilala Municipal. The result shows that; On the attitudes and attitudinal factors, it was found that most taxpayers view the Tanzania tax system as unfair. This was because most respondents differed that they are paying a fair share of tax; that their neighbors, friends etc are reporting and paying tax honestly; that tax laws are easy to understand i.e. calculation of tax filing and paying dates; that they make high business profit by operating illegal business, underreporting of profits etc; that taxpayers are given rewards, and that there is use of informants by TRA to report tax evaders. This Dissertation is organized in six chapters, chapter one covers the Introductory part. Chapter two covers a Literature review on the Taxpayers Education Program on Voluntary Tax Compliance among Small and Medium Enterprises and research questions while chapter three for the Methodology, chapter four covers presentation of findings, and chapter five covers Discussion of the findings and chapter six covers conclusions and recommendations.
dc.identifierhttp://hdl.handle.net/11192/890
dc.identifier.urihttp://hdl.handle.net/11192/890
dc.languageen
dc.publisherMzumbe University
dc.subjecttaxpayers
dc.subjectsmall and Medium enterprises:
dc.titleThe effects of taxpayers education program on Voluntary tax compliance among small and Medium enterprises: A case of Ilala municipal
dc.typeThesis

Files

Collections

MSc. Science in Accounting and Finance