COSTECH Integrated Repository

Examination of The Law Relating to Tax Administration in Controlling Tax Evasion in Tanzania: A Case Study of Mbeya Region

Show simple item record

dc.creator Nyabuta, Rose S.
dc.date 2020-09-05T10:21:35Z
dc.date 2020-09-05T10:21:35Z
dc.date 2020
dc.date.accessioned 2022-10-21T10:32:22Z
dc.date.available 2022-10-21T10:32:22Z
dc.identifier APA
dc.identifier http://hdl.handle.net/11192/3986
dc.identifier.uri http://hdl.handle.net/11192/3986
dc.description A Compulsory Research Report Submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment of the Requirements for an Award of the Bachelor Degree of Laws (LL.B) of Mzumbe University
dc.description 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 resources, 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 Mbeya District Council. 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 employed purposive sampling to select the sample and sample elements. This resulted to a sample size of 50 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, lack of knowledge to taxpayer, corruption among those who are responsible, high rate of tax which causes some of them to evade tax.
dc.language es
dc.publisher Mzumbe University
dc.subject Tax Administration
dc.subject Tax Evasion - Tanzania
dc.subject Mbeya Region
dc.title Examination of The Law Relating to Tax Administration in Controlling Tax Evasion in Tanzania: A Case Study of Mbeya Region
dc.type Thesis


Files in this item

Files Size Format View
LLB_Nyabuta,Rose_S._2020.pdf 383.3Kb application/pdf View/Open

This item appears in the following Collection(s)

Show simple item record

Search COSTECH


Advanced Search

Browse

My Account