Browsing by Author "Cosmas, Vincent Jalang'o"

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    The influence of personality traits on career choice among secondary school students in Tanzania
    (University of Dar es Salam, 2010) Cosmas, Vincent Jalang'o
    The study was conducted in Dar es Salaam. The aim of this study was to assess factors that influence the tax payment on small business sector. The broad objective of the study was to examine factors which influence the tax payment in small businesses sector. Specifically the study examined the extent to which tax education influence tax compliance by SME's, the extent to which government spending influence tax compliance by SME's, the extent to which TRA officials participate on influencing tax compliance to small business and the extent to which penalties, interest and prosecutions affect tax compliance. The population for this study was the Ilala district small business owners (retailer). The samples of 50 retailers' were selected using the simple random Sampling. Both primary and secondary methods were used to collect data. The Computer application software program known as SPSS was used as a tool for analyzing the them. The study revealed that taxpayers are not getting enough support from TRA officials. TRA usually provide tax education to the taxpayer using different means. The study has shown that knowledge given is not adequate. The respondents suggested that Television and seminars are the best methods of education provisions compared to the radio and newspapers (magazines). The study recommends that Taxation for small business is important for it assists in raising revenues to the government. Also the study recommends that TRA official should increase the support to the taxpayers by making regular visit to the business so as to assist them on tax matters. More ever the study recommends that, Tanzania presumptive tax rate should be reviewed, if possible be reduced. This will help to collect more tax.