The study was carried out to assess factors influencing tax compliance in tanzania, a case of tanzania revenue authority located in at mbeya region. In this study, we explore factors that determine citizens tax compliance behavior in kenya, tanzania, uganda and south africa using attitude and perception data from the new round 5 of afrobarometer surveys. This book examines the problems of lowlevel tax compliance in tanzania. Whether tax incentives that encourage merger activity are desirable or not, it is important to know what their impact is. Tax compliance has bee n st udied in economics by analysing the in d i v i d u a l d e c i s i o n o f a r e p r e s e n tative person. Developing a taxpayer compliance program prepared by barrie russell i. Using a binary logit regression, we find some similarities, but also. A case study of small and medium enterprises in dar es salaam, in fulfilment of the requirements for the award of the degree of master of business administration in corporate management mbacm of mzumbe university. It proceeds from the premise that highlevel taxpayer compliance is essential to the success of the tax system. Voluntary tax compliance in tanzania from taxpayer perspectives. Border compliance hours 96 cost to export documentary compliance usd 275 border compliance usd 1,175.
The value added tax 6 customs and excise duties 8 compliance with taxes 14j dealing with nonpayment of tax 143 conclusion 150 tax policy formulation and tax compliance 153 introduction 153 tax policy 153 the dichotomy between tax policy and tax practice in tanzania 163 the cause of conflict between policy and practice 173. To examine the effect of tax rate and tax compliance in africa we conduct a regression anal ysis using spss version 19, this is depicted in table 4. Tax is the main source of government revenue not only for developed countries but also for developing countries like tanzania. Improving tax compliance requires longterm reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection sys. Factors affecting tax compliant attitude in africa.
Due to importance of tax revenue and given that most public social services are funded by tax revenue, this study is bestowed on effective tax administration as an engine of tax collections. Factors influencing tax compliance among small and medium. The researcher used a descriptive survey design, where mbeya region was chosen because is familiar. Economy profile of tanzania doing business 2020 indicators in order of appearance in the document.