Browsing by Author "Minduva, Abdallah Hassani"

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    The application of theory of reasoned action and planned behaviour in tax compliance: a case study of taxpayers located in Dodoma Tanzania
    (University of Dar es Salaam, 2019) Minduva, Abdallah Hassani
    The study is purposely focused on the application of Theory of Reasoned Action and planned behaviour in tax compliance behaviour in Tanzanian context. This study specifically intended at examining the influence of behavioural beliefs and normative beliefs followed by perceived behavioural control towards tax compliance system among taxpayers in Tanzanian societies. The quantitative research approach was employed in the study using structured closed-ended questionnaires that were distributed to the respondents to be filled as primary data collection tools. The study used convenient sampling technique to select seventy one customers from several societies in Tanzania context. Collected data from the field were coded and analysed by multiple regressions through the use of (SPSS) Version 20.0. The findings from this research showed that behavioural beliefs and normative beliefs are most significant factors contributes a vital influencing role in customer behavioural intention towards tax compliance system followed by perceived behavioural control with respect to detection risk. Also, the findings showed that, perceived behavioral control with respect to penalty magnitude has no influence on behaviour against tax compliance among with their counter party males. In conclusion, the study provides vital important practical implications to Tanzania Revenue Authority on how to promote and advertise the services to the society efficiently and effectively to promote and advertise the services to the society efficiently and effectively to emphasize on the significance of paying tax for the development of the people and government in general. Also in academic sector it will help academicians to understand how to formulate and develop useful policies that will help tax payers to comply with taxation system voluntary.