Tax policy and the news: an empirical analysis of taxpayers’ perception of tax related media coverage and its impact on tax compliance: A Case of Tanzania, Dar es Salaam

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Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
University of Dar es Salaam,
Abstract
The study highlights the impact of tax-policy-related media coverage on taxpayers compliance to taxes. The study reveals the the different media used, perception of tax payers and the impact to tax complaince. The study was guided by the general objective of carrying out an investigation on Tax Policy and the News undertaking an Empirical Analysis of Taxpayers’ Perception of Tax Related Media Coverage and Its Impact on Tax Compliance. Specific objectives were to determine the Media used by the tax authority and their coverage rate, to find out tax payers and tax authorities media coverage perception towards tax compliance and to determine the impact of media coverage towards tax compliance. Total respondents were 160 who were fully involved in the data collection process through questionnaire, and interviews involving TRA staff, private and public tax payers and staff from different media houses. Descriptive cross-sectional research design was used and SPSS was used in the process of data collection and interpretation using different descriptive statistics was used, correlation analysis K-S test was used to test the different hypotheses that were set. Findings revealed that media coverage does increase trust amongst the tax payers on the side of the tax authority and the casing power of the tax authority a thing that is very vital towards tax compliance. Also a slight difference between perception of tax payers and tax authority towards media coverage impact to tax compliance existed. It thus recommended that the tax authority should see to it that it does improve the usage of media, create a conducive working environment as it does have a great contribution towards tax compliance. Conclusively therefore, physical visits aimed at educating tax payers should be enforced by the tax authority as this will create a smooth working environment between the different stakeholders. Further research has been set forth basing on the fact that basically it was carried out in Dar es Salaam from which generalizations for the whole country were made; from this therefore this study cannot be taken fully conclusive calling for a need to carry out a country wide study which will dig up the required data effectively and relevantly.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ3047.M854)
Keywords
Taxation, Tanzania
Citation
Mwinamila, M A (2017) Tax policy and the news: an empirical analysis of taxpayers’ perception of tax related media coverage and its impact on tax compliance: A Case of Tanzania, Dar es Salaam,Master dissertation, University of Dar es Salaam. Dar es Salaam