The Causes of Tax Evasion among Electronic Music Vendors at Nyamagana District.
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SAUT
Abstract
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Tax evasion is common in our country where people dislike paying tax due to the
various factors. The government of Tanzania has focusing itself on raising revenue
from various limited number of resource, TRA was formed as government agency
charge with collection of revenue but still the number of those who are paying tax are
few. Tanzania one of the important areas where tax evasion has been reported is
customs duties.
Despite its importance, limited scientific research has been undertaken the assessment
of tax evasion practices in Tanzania. This study aimed to assess the extent factors that
influence tax evasion a case of TRA Mwanza.
Specifically, the study sought to assess the accountability on tax collection; ascertain
the influence of corruption on tax collection; discern the impact of staff ethics on
The study was conducted through a descriptive design using a cross sectional survey
within TRA Mwanza.
The study employed purposive sampling to select the sample and sample elements.
This resulted to a sample size of 80 staff. A structured questionnaire as a data
collection instrument was used. The field data was statistically analyzed using
descriptive statistics and narrative summary analyses. Findings indicate that
accountability has a significant impact to TRA, lake of knowledge to taxpayer,
corruption among those who are responsible, high rate of tax which causes some of
them to evade tax.
Keywords
Tax Evasion