Browsing by Author "Mangesho, Abraham Edward"

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    An analysis of pertinent factors of tax evasion in Tanzania
    (University of Dar es Salaam, 2004) Mangesho, Abraham Edward
    Tax evasion is a tropical issue in Tanzania and is linked with poor revenue collections. However, in Tanzania there is very scant literature on the subject. The study is attempt to analyses the pertinent factors that influence tax evasion in Tanzania. The determinants factors involved in the analysis included perceived probability of detection, perception of inequity (return from Government expenditure), high tax rate, punishment structure (amount of fines and penalties). Other factors involved are government spending priorities and demographic characteristics (age, gender). Data were analysed quantitatively with the use of Statistical Package for Social Science (SPSS). Hypotheses were tested using Chi-square test and Spearman’s Correlation. Other findings were summarized and tabulated depicting frequencies as shown in the appendices. The tests were done in order to ascertain the major significant factors that influence tax evasion in Tanzania. However, study also found out that variable such as government spending priorities, punishment structure (amount of fines and penalties) and age group in the which the taxpayer belong, are not the most significant factors that influence tax evasion in Tanzania. Therefore, for the government to achieve better revenue collection performance, it should take measures to solve the causes of tax evasion so as to reduce extent of tax evasion and hence improve revenue collections.