Browsing by Author "Komba, Yosepher Ferdinaad"

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    The impact of information and communications technology on tax collection in Tanzania: A case of Tanzania revenue Authority – Dar es salaam region
    (University of Dar es Salaam, 2020) Komba, Yosepher Ferdinaad
    As today, Information and communication Technology (ICT) is part of human’s daily life, it has large changed how things are done. Among the areas affected by it is how. Tanzania Revenues (TRA) have been collection taxes. This is the base of this study, as it intends to access the impact of ICT on tax collection in Tanzania, with TRA-Dar es salaam region as case study. Specifically, on how ICT has impacted tax collection effectiveness, efficiency and fairness. To address the objective of the study, positivism research philosophy was adopted together with descriptive research design, as the study was objective and intended to examine the relationships. Through survey approach primary data was collected by using structured and close ended questionnaires from the sample of 105 respondents, which was selected randomly basing on convenience and researcher’s judgments. Later, collected data was cleaned and coded and Statistical Package for Social Sciences (SPSS) was used for data analysis, where multivariate regression analysis was used to check on the relationship between variables. The study findings showed that ICT has a positive impact on tax collection, especially on tax collection effectiveness, tax collection efficiency and tax collection fairness. The study recommends that TRA should focus in improving audit resources, process and ICT tools, use simple segmentation of taxpayers by sector or size and educated taxpayers on ICT tools. Moreover, other studies should be conducted to over aspect of tax collection and ICT, increase the sample size and cover other geographical areas.