| dc.creator |
Matemba, Glory B |
|
| dc.date |
2020-05-14T14:26:01Z |
|
| dc.date |
2020-05-14T14:26:01Z |
|
| dc.date |
2014 |
|
| dc.date.accessioned |
2021-05-05T08:08:29Z |
|
| dc.date.available |
2021-05-05T08:08:29Z |
|
| dc.identifier |
http://hdl.handle.net/11192/3137 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/3137 |
|
| dc.description |
A Dissertation Submitted to MUDCC in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Business Administration in Corporate Management (MBA-CM) of Mzumbe University. |
|
| dc.description |
vii
ABSTRACT
The study on perceived challenges in tax payment compliance was conducted in TRA Ilala Tax Region. The objectives of the study were; to assess perceived challenges in tax payment compliance in Tanzania, to identify factors that influence tax compliance behavior of trade tax payers in Tanzania; to determine the important measures taken by TRA to promote compliance of tax payment and to analyze the challenges that TRA faces in trying to improve the tax compliance. A sample of 135 respondents was used. Where questionnaires and in-depth interview were used to collect data. The study found there were several challenges that impact the tax payment compliance such as; no transparency of rules and policies such as fees structures, penalties and procedures. It was also found that there are programmes which TRA use to promote tax payments. These are geared toward transparency of rules and policies, conducting non costing seminars and reducing numbers of taxes. The programmes were also on how to increase self in-house training. Moreover, the study found that there are different obstacles that TRA faces on tax compliance. Some of these include increase in tax evasion, lack of tax knowledge, high targets set by government and high tax rates. Other obstacles include; lack of money to pay taxes on the side of tax payers and long procedures for registration. It is therefore concluded that, TRA tax programs content suffice the need to promote compliance of tax payment in Tanzania. Moreover, it is concluded that there are several obstacles that TRA encounter in trying to reduce the rate of non-compliance in Tax payment in Tanzania. The study recommended that literacy campaigns should be conducted to improve the individual taxpayers’ ability to understand tax laws. It is recommended that the sense of valuing tax payment be inculcated among tax payers. Also, a continuous staff training and development program is necessary in adding value, quality and professionalism of the officials when dealing with various aspects of problems. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
TRA, Taxation, EFDs, VAT, Revenue collections, Tax Compliance, Tax Payments |
|
| dc.title |
Assessment of Perceived Challenges in Tax Payment Compliance in Tanzania |
|
| dc.type |
Thesis |
|