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Generally, study aimed at assessing the factors on hindering efficiency on tax revenue collection in Tanzania -A case study of Tanzania Revenue Authority at Masasi region. The study intended to Identify the main resources of revenue available in Tanzania, Investigate the major problems/obstacles hinder performance of revenue collection process and Suggest the alternative means and strategies of the increasing the revenue base and revenue yield at TRA. The study used both primary and secondary data. The primary data involved use of questionnaire, and interviews. Secondary data used publication and TRA records. This study consist a total sample size of 30 respondents out of 43 of targeted population, including 7 TRA workers and 18 tax payers and 5 E-payment operates. The study reveals that TRA is facing complaints and hindrances in collecting taxes due to tax evasion, tax avoidance, and tax complexities another challenge facing TRA today is misuse of tax exemptions extended to business communities and excessively used by tax officials On the other hand tax officials faces difficulties such as administering all tax laws by failure to accessing, collecting and accounting of the tax revenues, monitor ,oversee and coordinate all tax activities, promote voluntary compliance, take effective steps to counteract frauds and tax evasions. This study has highlighted the TRA tax administration and its effect on the performance tax collections. The study had determined persistent factors that hinder the TRA failure to raise adequate tax revenues for economic and social developments. We recommend that further research is required in TRA to know factors that affect the accuracy, fairness and timely tax collections. The findings of this study provide initial directions in determining the factors that leads to ineffective tax collections by TRA. The management should understand that proper tax collections are necessary in order to raise adequate revenues for social and economic development of the country. TRA management needs to determine what actions to do to ensure that it collects sufficient revenue |
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