Browsing by Author "Sambayukha, Mabula Emmanuel"

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    Challenges facing the implantation of online tax filling in Tanzania
    (University of Dar es Salaam, 2009) Sambayukha, Mabula Emmanuel
    The study investigated the challenges facing the implementation of online tax filling in Tanzania, the case of Tanzania Revenues Authority. The study examine whether taxpayer hand enough knowledge on online tax filling with Tanzania Revenue Authority. Secondly the study examines the factors causes Tanzania to implement online tax filling system. Finally, the study examined the factors that can hinder implementation of online tax filling practice in Tanzania. The study comprised of a total number of 150 of respondents. The study used various instruments of data gathering such as questionnaires and documentary review. The findings of this study revealed factors led Tanzania to implement online tax filling which include: the system was easy to use. Fast and affordable; it provides accurate reduction, save time, made easy to get tax reduction maximize reductions and helped to decrease the number of tax filed. The findings revealed factors that hinder implementation of the system such as problem of internet; the system was not acceptable by users, lack of promotion on system, poor level of customer’s involvement and lack of knowledge on online tax filling system. The findings of this study suggested that Tanzania Revenue Authority provide enough knowledge to the taxpayer and customers on online tax filing through various media like television and radios. Tanzania revenue authority should find the way out to eliminate all factors hinder the implementation of online tax filling system because the system is advantageous to the country like Tanzania