Repository :: Browsing by Author "Ngowi, Feliciani Felix"

Now showing 1 - 1 of 1

The main determinants of tax evasion in a developing country: the case of Tanzania.
(University of Dar es Salaam, 2000) Ngowi, Feliciani Felix
This study is an attempt at examining the main determinants of tax evasion in Tanzania. The determinants involved in the analysis include, belief in tax law and tax collecting institution, perception of inequity (return from government expenditure), government spending priorities, high tax rate and punishment structure which involves fine and penalties. This study was thought to be significant owing to the importance of reducing tax evasion to manageable levels. In the course of analysis qualitative methods were used, research findings were summarized and tabulated and percentages were computed to establish relationship of various variables and to determine the causes influencing the tax evasion. The analysis made indicates that, high tax rate and perception of inequity (return from government expenditure) are the main influences of tax evasion. It was also shown that belief in tax law and tax collecting institution, government spending priorities and punishment structure (amount of fines and penalties) are not the main influence of tax evasion in Tanzania. Nevertheless, variables such as age and level of education were not the most significant factors determining one's general opinion on the decision to evade tax.