Impact of large taxpayers department on tax administration: a case of Tanzania Revenue Authority

The study aimed at examining the impact of Large Taxpayer Department (LTD) on tax administration in the case of Tanzania Revenue Authority. The data on perception or opinions was collected using questionnaires and interviews to TRA staff, tax consultants and taxpayers. Impact of LTD was tested in five major areas that were, voluntary tax compliance; staff working environment, motivation and staff competence; tax payment systems; quality of assessments, resolution of tax objections; staff integrity and corruption tendencies. Generally both sides ie TRA staff and taxpayers and tax consultants agreed that there is some improvement made in tax administration functions due to establishment of LTD. However all areas tested need more improvement to make TRA institution of excellence.