Effectiveness of administrative reforms on tax administration performance in Tanzania

Date

2007

Journal Title

Journal ISSN

Volume Title

Publisher

University of Dar es Salaam

Abstract

This research aims at exploring the Impact of Administrative Reform initiatives at improving Tax Administration effectiveness in Tanzania through tax modernization projects. To realize this objective, perceptions of the Authority employees on their level of commitment, skids and competence, strategies as well as availability of the necessary infrastructural, resources and conducive operating environment were used in making the general assessment of success and sustainability of implementation of tax administration reforms in the county. A perception survey was conducted at TRA officers in Dar es Salaam and Coast Regional using semi structured questionnaires and a few interviews with the Authority senior official. The study made analysis of the data using the Statistical Package for Social Sciences (SPSS) guided by simple hypothesis tests using Chi-Square model. The study findings indicated that administrative reforms did indeed enhanced tax administration efficiency and effectiveness.Nevertheless the study identified the need to explore the full potential of Information and Communication Technology and Staff Training and Development projects. Other impeding factors identified were the availability of resources at the implementation level and poor organizational responsiveness to emerging challenges and/ or opportunities during implementation. Several recommendations were proposed based on the research findings and other acceptable literatures on how to optimize achieved successes. Further researches were also recommended on Issues whose effects and outcome could not be ascertained by this study.

Description

Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ2287.T34K57)

Keywords

Taxation, Tanzania

Citation

Kisesa, K.S (2007) Effectiveness of administrative reforms on tax administration performance in Tanzania.Master dissertation, University of Dar es Salaam, Dar es Salaam.