Factors influencing tax audit effectiveness in Tanzania the case of Tanzania revenue authority

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University of Dar es Salaam
The thrust of the study was to analyse factors that influence tax audit effectiveness in Tanzania. Specifically, it aimed at determining statistical significance of the factors for tax audit effectiveness. The study was conducted at TRA, within tax regions in Tanzania. The study used a cross-sectional research design. Primary data were collected using a sample of 230 tax auditors with purposive sampling technique in almost 23 TRA tax regions in Tanzania. A quantitative approach was used to analyse the data using SPSS output obtained from questionnaires. Descriptive and inferential statistics were used to present and analyse the data. Hypotheses were tested. The findings of the study revealed that organisational setting, auditee attribute, regulatory framework and management support statistically have significance influence on tax audit effectiveness. It was also found that with an exception of the management support that had negative influence, others showed a positive influence on tax audit effectiveness. Tax audit is very important for increasing additional revenue and deter people from tax evasion through the probability of being audited and penalties that influence the high level of tax compliance. The study recommends that the management of TRA should invest much resource on improving the organisational setting, auditee attribute and regulatory framework. Management support should only be extended as a supplement to the first three objectives.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ3842.T34M93)
Tax auditing, Tanzania Revenue Authority, Tanzania
Mzee, H. (2015) Factors influencing tax audit effectiveness in Tanzania the case of Tanzania revenue authority, Master dissertation, University of Dar es Salaam, Dar es Salaam