The effectiveness of integration of revenue administration on revenue collection performance a case of Tanzania revenue authority

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Date
2015
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam
Abstract
The focus of the study was to explore the effectiveness of integration of tax revenue administration on revenue collection. Specifically the study aimed to determine whether there is significant revenue collection increase after revenue administration integration. Also, the study intended to determine whether there is a significant change in voluntary tax compliances after integration of revenue administration and to determine whether tax compliance costs were reduced after integration of revenue administration and to determine whether customers’ satisfaction increased after integration of revenue administration. A sample of the study involved 42 tax payers and 2 TRA officials. The sample involves registered taxpayers and TRA officials. Data collection methods used interview and documentary analysis whereas data collection instruments were questionnaire, interview guide and documentary analysis schedule. Data were analyzed by using SPSS version 16.The study shows that revenue collection increase after integration of revenue administration. During 1999/2000 revenue collection increases for 15.8%, from 14.12 billion to 16.85 billion, the study found revenue collection in 2001/02 increase by 15.3% from 19.51 billion to 23.04 billion. Also, the study indicates that, there is a change in voluntary tax compliances after integration of revenue administration. After integration number of tax payers increased by 48.2% in year 2006/2007 and 22.6% in year 2009/2010. Moreover, the study found that, tax compliance costs were reduced after integration of revenue administration. The study recommends that there is a need to increase tax payers’ education seminars in order to improve voluntary tax compliance. It is essential for the taxpayer to understand his/her rights, obligations, and the procedures of paying taxes.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ3047.M62)
Keywords
Tax administration and procedure, Tanzania Revenue Authority, Tanzania
Citation
Mnabi, L.J. (2015) The effectiveness of integration of revenue administration on revenue collection performance a case of Tanzania revenue authority, Master dissertation, University of Dar es Salaam, Dar es Salaam