Evaluation of the effects of online customs clearance on voluntary tax compliance: a case study of Tanzania revenue authority in Tanzania
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Date
2015
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Journal ISSN
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Publisher
University of Dar es Salaam
Abstract
Tanzania Revenue Authority (TRA) has experienced various cases on non- compliance from its taxpayers such as under-invoicing, miss-declaration of quantities and items, Smuggling of goods and other tax frauds. This study intended to evaluate effects of online custom clearance on voluntary tax compliance among taxpayers in Tanzania. This study used exploratory research design and was conducted at TRA Dar es Salaam region at the Customs Service Centre and Julius Nyerere International Airport which involved eighty tax officials, clearance agents and other stakeholders. Simple random sampling was used to select seventy two respondents and purposive sampling was used for eight respondents.. Through this study, it was found that a positive change in taxpayers’ behavior increases the likelihood of agreeing with online custom clearance. Also a decrease in perceived risks increases the chance of agreeing with online clearance custom. Similarly, a decrease in cost of compliance will increase the chance of agreeing with online clearance custom. The study recommends tax simplification process to continue. The use and training of ICT on online custom clearance be given a priority., the research is recommending a similar study which can focus on ‘Attitude factors influencing tax non-compliance among Tanzanians’ so as to find out why people don’t comply to tax even when the processes are simplified.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ3047.K381)
Keywords
Taxpayer compliance, Tanzania Revenue Authority, Customs administration, Tanzania
Citation
Kavishe, A. E. (2015) Evaluation of the effects of online customs clearance on voluntary tax compliance: a case study of Tanzania revenue authority in Tanzania, Masters’ dissertation, University of Dar es Salaam, Dar es Salaam