Analysis of the pertinent factors for voluntary corporate tax compliance

No Thumbnail Available
Journal Title
Journal ISSN
Volume Title
University of Dar es Salaam.
This study analyzed factors that influence voluntary tax compliance in Tanzania, focusing on the business firms. The objectives of the study were to examine the influence of the audit programmes by tax authority and the link of demographic characteristics in voluntary tax compliance in Tanzania. This study employed a descriptive research design. It was mainly based on primary data that was collected through semi-structured questionnaire and supplementary by secondary data from review of literature on revenue collections in Tanzania. Based on the research findings and discussions, we have seen that tax evasion is rampant (poor voluntary compliance) when the degree on the possibility is low. It was also founded that audit programmes have got high positive impact on Voluntary tax compliance. This fact is coupled by the findings on the impact of fines and penalties to defaulters in improving voluntary tax compliance. It was found that whether those fines and penalties are low, voluntary tax compliance also declines. The findings show that with the system of self-assessment of tax by business firms in place, the main task for the revenue authority lies on planning and execution of effective and efficient compliance and collection programmes. The study was done using data from Dar es salaam only.
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class Mark (THS EAF HJ3047.K38)
Taxation, Business enterprises, Tanzania
Kavuta, M. D (2008) Analysis of the pertinent factors for voluntary corporate tax compliance, Master dissertation, University of Dar es Salaam