Download or read book Tax Compliance in Tanzania written by Kibuta Ongwamuhana and published by African Books Collective. This book was released on 2011 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government.

Download or read book The Effect of Tax Rate on Taxpayers Voluntary Compliance in Tanzania written by James Chindengwike and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax is an important financial payment made by a person or body of people in the bearing of the spending of public power. Taxes are significant for individuals and the nation at large. The purpose of this study was to find out the effect of the tax rate on taxpayers' voluntary compliance in Tanzania. In addressing this objective, both qualitative and quantitative research approaches were used. A cross-sectional survey research design technique was used. The study employed document review, and survey in collecting both primary data and secondary data. Besides, systematic, unsystematic random sampling and purposive sampling were used as sampling procedures in this study. The study involved a sample size of 99 respondents who are SMEs' taxpayers. The findings of the study showed that there is a negative effect of the tax rate on taxpayers' voluntary compliance. Again, the study indicates that the presence of good tax rates improves taxpayers' voluntary compliance and the tax rates influence taxpayers' voluntary compliance. Lastly, there is statistical significance between tax rates and voluntary taxpayers' compliance in Tanzania. The study recommends that the estimation calculation base should be reset in tax rate and the critical involvement or participation during formulating of tax laws and regulation is very important to improve corporate governance, especially between government and people. Consequently, tax rate and taxpayers' voluntary compliance have a negative relationship. The contribution of this study is to examine the effects of the tax rate on voluntary tax compliance as an economic variable, but most of the studies already done on the effect of the tax rate on tax compliance are based on an institutional variable, the practical implication of the result indicated that the tax rate associated with tax is very high that affect the non-tax compliance, while the social implication of the study is that high tax rate causes the government to lose revenue and hence diminishes the efforts of providing social services to the citizens.

Download or read book The Effect of Tax Compliance Cost on Taxpayer s Voluntary Compliance in Tanzania written by James Chindengwike and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examined the effect of tax compliance cost on taxpayers 'voluntary taxcompliance in Tanzania, to attain this objective, qualitative and quantitativeresearch approaches were used. A cross-sectional survey research designtechnique of data collection method was used. Both primary data and secondarydata in the form of interviews, document reviews, and surveys were used.Questionnaires were used as a tool for collecting data, and systematic andunsystematic random sampling, as well as purposive sampling, was used. Thisstudy drew a sample size of 99 small and medium taxpayers from a population of12,670 small and medium taxpayers who are registered in the Dodoma Region.The results showed that when the taxpayers' compliance cost is very high andcauses a decrease in taxpayers' voluntary compliance, the cost of taxpayers'compliance including monetary cost such as consultancy cost and tax audit costs,psychological cost as well as time cost still challenge the taxpayers and lastly thehigh taxpayers' compliance cost causes non-tax compliance. This studyrecommended that the Tanzania Revenue Authority (TRA) should reduce thecosts associated with taxpayers' voluntary compliance as much as possible bysimplifying the procedures of paying taxes, Also, the study recommended that theresponsibility of combating these costs both to the government and the taxpayers.The study concluded that the high taxpayers' compliance cost causes non-taxcompliance.

Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Download or read book SMEs Corporate Income Tax Compliance in Tanzania written by Deogratius Ng'winula Mahangila and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Administration and Structure in Tanzania written by and published by . This book was released on 2008 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Property Tax Compliance in Tanzania written by Matthew Edward Collin and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Low tax compliance in low- and middle-income countries around the world limits the ability of governments to offer effective public services. This paper reports the results of a randomly rolled out text message campaign aimed at promoting tax compliance among landowners in Dar es Salaam, Tanzania. Landowners were randomly assigned to one of four groups designed to test different aspects of tax morale. They received a simple text message reminder to pay their tax (a test of salience), a message highlighting the connection between taxes and public services (reciprocity), a message communicating that people who did not pay were not contributing to local or national development (social pressure), or no message (control). Recipients of any message were 18 percent (or 2 percentage points) more likely to pay any property tax by the end of the study period. Each type of message resulted in gains in payment rates, although social pressure messages delivered the lowest gains. Total payment amounts were highest for those who received reciprocity messages. Nudges were most effective in areas with lower initial rates of tax compliance. The average estimated benefit-cost ratio across treatments is 36:1 due to the low cost of the intervention, with higher cost-effectiveness for reciprocity messages.

Download or read book To Pay Or Not to Pay written by Odd-Helge Fjeldstad and published by . This book was released on 2006 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a 2003 survey of 1260 taxpayers in 42 villages or sub-wards (mtaas). Discusses how citizens' access to information on taxes collected, and how revenues are spent, is seen as a necessary condition to achieve accountable, transparent and participatory governance, and people-centred development.

Download or read book Regulation of Taxation on Electronic Commerce In Tanzania An Analysis of the Role of The Law written by Datius Didace and published by GRIN Verlag. This book was released on 2022-11-23 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.

Download or read book Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective written by OECD and published by OECD Publishing. This book was released on 2014-10-24 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

Download or read book Tax Reforms in Tanzania written by Nehemiah E. Osoro and published by . This book was released on 1995 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managing Income Tax Compliance through Self Assessment written by Andrew Okello and published by International Monetary Fund. This book was released on 2014-03-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Download or read book Tax Reform Tax Compliance and State building in Tanzania and Uganda Sohee Kim Taekyoon Kim written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration and Policy Reforms: Tanzania In the field of tax administration reforms, the lasting fiscal crisis of Tanzania motivated a series of tax reforms in the 1990s, particularly putting huge efforts into increasing the tax base and making tax collection more efficient (Fjeldstad 2003). [...] At the beginning of the 1990s, the Tanzanian government consecutively took actions on tax reforms: firstly, focusing on modernisation of the tax system; and then expanding the managerial and technical capacity within the TRA for more efficient and effective tax administration (IMF 2003). [...] Third, unlike the TRA, the URA lost ground on its sovereign offer of higher salaries to staff in the mid-2000s, in the face of government's strong intervention in the operation and recruitment processes of the URA (von Soest 2008). [...] The tax to GDP ratio in Tanzania increased after the establishment of the TRA, but this ratio soon stagnated; likewise, Uganda achieved a steady increase in tax collection for several years after the establishment of the URA, but Uganda also showed stagnation in the tax to GDP ratio in the late 1990s. [...] Figure 3: QVC in Tanzania and Uganda, 2011/13 Source: Afrobarometer Round 5 and Round 6 Tax Reform Factors Differentiating QVC A missing link in identifying the associational relation between administrative tax reforms and QVC is to elaborate how differently the government's tax reforms affected the density and direction of QVC in the state-building process in Tanzania and Uganda.

Download or read book Local Taxation in Tanzania written by Eugene C. Lee and published by . This book was released on 1966 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book How the Income Tax Legislation Is Designed to Encourage Voluntary Tax Compliance by Taxpayers in Tanzania written by Kelvin Nyagawa and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: [Enter Abstract BodyTax is considered to be and of course, it is the most important source of income worldwide. It is very true that if we could have a world where its people (all people) are willing to pay tax without any compulsion that could have been a better moment ever and could actually facilitate development. The question has always been "what if I have money and I am at liberty to pay tax?" The subsequent question to that is "Will I pay?” The two questions aforementioned are not rhetoric but brainstorming one of which a very simple answer (of which even a layman could have responded similarly) is probably no and this is due to nature of people around all over the world of which I found no reason to Labor much effort discussing about them.Due to what has been articulated above it comes therefore a need to find a way to ensure Tax Compliance specifically voluntary tax compliance and that is of course by way of enacting tax legislation. Honestly speaking, payment of tax is a matter of compulsion and not a matter of choice; and everything is taxed unless it is excluded, generally deducted or exempted. One cannot choose to pay or not to pay, so long as he or she earns something payment of tax is compulsory however, how and when to pay depends on the nature of tax say a nature of transaction will determine mode of payment. It is clear beyond a sane doubt that some people pay tax voluntarily but how voluntary is voluntary again remain to be another brainstorming question in a series and this will be explained deeply at the later stage in this paper.That being-said, the given statement is very true and this paper consists of answers that are directed on the same path that voluntary tax compliance by taxpayers depends on how the tax legislation is effective to facilitate the process.

Download or read book A Sourcebook of Income Tax Law in Tanzania written by F. D. A. Makinyika Luoga and published by Dar es Salaam University Press. This book was released on 2000 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author, a senior lecturer of law at the University of Dar es Salaam, addresses some complex and practical issues about income taxation in Tanzania. Chapters cover: the historical, legal and theoretical background; the interpretation of tax statutes; tax evasion and tax avoidance; the general scheme of income tax in Tanzania; income from employment; income from property and business; capital allowances; capital gains; taxation of internediaries; international taxation; the rights and obligations of taxpayers; and offences and penalties.

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.