Repository logo
  • English
  • Català
  • ÄŒeÅ¡tina
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • LatvieÅ¡u
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Log In
    New user? Click here to register. Have you forgotten your password?
Repository logo
    Communities & Collections
    All of DSpace
  • English
  • Català
  • ÄŒeÅ¡tina
  • Deutsch
  • Español
  • Français
  • Gàidhlig
  • Italiano
  • LatvieÅ¡u
  • Magyar
  • Nederlands
  • Polski
  • Português
  • Português do Brasil
  • Srpski (lat)
  • Suomi
  • Svenska
  • Türkçe
  • Tiếng Việt
  • Log In
    New user? Click here to register. Have you forgotten your password?
  1. Home
  2. Browse by Author

Browsing by Author "Mzee, Hassan"

Now showing 1 - 1 of 1
Results Per Page
Sort Options
  • No Thumbnail Available
    Item
    Factors influencing tax audit effectiveness in Tanzania the case of Tanzania revenue authority
    (University of Dar es Salaam, 2015) Mzee, Hassan
    The thrust of the study was to analyse factors that influence tax audit effectiveness in Tanzania. Specifically, it aimed at determining statistical significance of the factors for tax audit effectiveness. The study was conducted at TRA, within tax regions in Tanzania. The study used a cross-sectional research design. Primary data were collected using a sample of 230 tax auditors with purposive sampling technique in almost 23 TRA tax regions in Tanzania. A quantitative approach was used to analyse the data using SPSS output obtained from questionnaires. Descriptive and inferential statistics were used to present and analyse the data. Hypotheses were tested. The findings of the study revealed that organisational setting, auditee attribute, regulatory framework and management support statistically have significance influence on tax audit effectiveness. It was also found that with an exception of the management support that had negative influence, others showed a positive influence on tax audit effectiveness. Tax audit is very important for increasing additional revenue and deter people from tax evasion through the probability of being audited and penalties that influence the high level of tax compliance. The study recommends that the management of TRA should invest much resource on improving the organisational setting, auditee attribute and regulatory framework. Management support should only be extended as a supplement to the first three objectives.

About Library

The University of Dar es Salaam Library is a vital source of scholarly information that facilitates users to get access to learning and research resources during their studies. It provides access to a wide range of resources in both print and digital formats and conducive reading environment for users, regardless of their physical conditions. All registered users are eligible to access library resources and can borrow print materials from general shelves for a specific period of time.

Useful Links

Koha Staff Login

University Research Repository

WebMail

Aris

Book Study Room

Mara Oral History

Hansard

SOCIAL MEDIA

Instagram

Facebook

Twitter

YouTube

WhatsApp

Ask Librarian

Contact Us

Postal Address
P.O.Box 35092
Dar es Salaam

Call Us: +255 22 2410500/9 Ext. 2165 ; Direct line +255 22 2410241

Fax No:: +255 22 2410241

Email:: directorlibrary@udsm.ac.tz

2025 University of Dar es Salaam - University Of Dar Es Salaam Library
Term of use / Privacy Policy