Factors influencing the administration of value added tax in Tanzania

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University of Dar es Salaam
This study aimed at to examining the economic factors affecting the administration of value-added tax in Tanzania. The study specifically aimed to examine the influence of VAT regulation and laws. VAT invoicing. VAT refund and VAT filing on the administration of value-added tax. Other factors included manpower, taxpayer identification, taxpayer assessment, taxpayer sensitization and corruption and embezzlements, the registration threshold and VAT exemptions. The study used explanatory research design. The data was collected from taxpayers in Dar es Salaam region. The data analysis was conducted to show the relationship between variables. The regression results show that VAT invoicing, VAT filing and VAT regulation significantly influence VAT administration. Furthermore, the results have shown that VAT refunds as the predictor have no significant influence on VAT administration. In addition, measures of fighting corruption and embezzlement are positively significantly related to VAT revenue performance. The study recommends that improvement should be done on VAT filing in order to increase the revenue performance of VAT. Furthermore, VAT law and Regulations including the government policies should be improved and this will definitely result in effective, efficient and economical revenue performance of VAT in Tanzania. It should employ adequate manpower to be able to meet the challenges related to VAT invoicing. TRA should keep the record and improve the process of VAT refund so that can be more attractive to taxpayers and improve tax collection. Researcher need to study further the administrative bottle needs in TRA another research could be an assessment of the weaknesses in the laws in Tanzania.
Available in print form. Dr. Wilbert Chagula Library. East Africana Collection. (THS EAF H55715.T34P37)
Value added tax, Administration, Tanzania
Pardede, N. (2020). Factors influencing the administration of value added tax in Tanzania. Masters of dissertation, University of Dar es Salaam. Dar es Salaam