| dc.creator |
Ahmed, Juma |
|
| dc.date |
2020-11-10T14:17:21Z |
|
| dc.date |
2020-11-10T14:17:21Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T08:08:43Z |
|
| dc.date.available |
2021-05-05T08:08:43Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4535 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4535 |
|
| dc.description |
A Dissertation Submitted in Partial Fulfillment of the Requirements for the
Degree of Master of Business Administration (MBA), of the Mzumbe
University, Dar es Salaam Campus
Mzumbe University |
|
| dc.description |
The study aimed at assessing the impact of tax amnesty on revenues increase in
Tanzania with three specific objectives namely: to examine the effects of tax
amnesty on tax revenue growth, to examine the effects of tax amnesty on
business income, and to examine the effects of tax amnesty on large taxpayers’
compliance.
The study employed a mixture of both quantitative and qualitative approaches
using descriptive design. It employed simple random sampling procedure to
obtain a sample of 20 large taxpayer companies located in Dar Es salaam and
purposive sampling to select six top officials; three from TRA and three from the
large taxpayer companies. Data were collected through documentary analysis and
interviews. Data were quantitatively and qualitatively analyzed using descriptive
statistics and content analysis respectively.
The research findings showed that tax amnesty has positive impact on
government tax revenues and large taxpayers’ tax compliance, but negative
impact on large taxpayers’ business incomes. Therefore, it is concluded that tax
amnesty can effectively increase tax revenues and tax compliance among large
taxpayers, but not necessarily lead to increase in large taxpayers’ incomes. It is
recommended that good management of tax regimes, motivation to large
taxpayers through reduced multitude of taxes and appropriate tax education can
foster positive impact of tax amnesty among large taxpayers. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Tax amnesty on revenues |
|
| dc.title |
Effectiveness of Tax Amnesty on Revenues Increase in Tanzania: A Case of Large Taxpayers |
|
| dc.type |
Thesis |
|