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This study sought to establish factors influencing voluntary tax compliance to Small
and Medium Enterprises in Kinondoni tax region, Tanzania. The study was guided by
three specific objectives namely; to findout the rate at which SMEs voluntary conform
to income tax in Tanzania, to find out the efficiency of Tanzania Revenue Authority
block administrative system in influencing SMEs Compliance to income tax and to
determine factors which influence the perception of SMEs on voluntary tax returns.
The study was conducted at Kinondoni Tax Region (KTR) and covered a sample size
of 100 respondents, which include 80 customers and 20 TRA staff members. In
addition to that, the study used both secondary and primary data sources. For the
purpose of this research data was collected through questionnaire, interview and
document review.The information was based on TRA Kinondoni tax region. Data was
analyzed with SPSS Version 20.
The study found out that most of the customers of Tanzania Revenue Authority both
registered and unregistered have low awareness on tax laws, this regarded as of the
main factors influencing tax compliance among SME's. In addition to that, the study
found out that, there is weakness in TRA block system management since it did not
manage to cover majority of the respondents neither to simplify work. In addition, it
was found out that, education level amongst taxpayers has a great influence on
taxpayers towards compliance.
It was concluded that, TRA should considers empowering its officers, provide and
equip them with more facilities for easy and fast visitation, increasing trainings to tax
payers and tax laws should be made such that understood and user friendly. |
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