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The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions

Received: 16 April 2023     Accepted: 7 June 2023     Published: 20 June 2023
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Abstract

The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.

Published in Science Journal of Business and Management (Volume 11, Issue 2)
DOI 10.11648/j.sjbm.20231102.13
Page(s) 93-97
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2023. Published by Science Publishing Group

Keywords

Taxpayer, Education, Tax Collection, Tanzania Revenue Authority

References
[1] I. T. A. o. Tanzania, "Income Tax Act of Tanzania".
[2] A. Chatama, "The impact of ICT on Taxation," Technology and education, pp. 281-289, 2013.
[3] K. Singh, "The Taxation of Small and Medium Sized Enterprise. A hindering factor influencing the European economic performance," International Journal of Management Research & Review, pp. 4 (5), 575 - 582., 1999.
[4] Y. Shanmugam, "Tax evasion, tax avoidance and development finance," QEH Working Paper Series, p. No. 129., 2003.
[5] J. Laimer, "Taxpayers’ Education: A Key Strategy in Achieving Voluntary Compliance in Kenya.," European Journal of Business and Management, pp. 5 (10), 146-154, 2013.
[6] Laimer, J. & Oates, K,, Taxation: Policy and Practice. 16th ed. Birmingham:, Fiscal Publications, 2009.
[7] Fjeldstad & Semboja, "Why people pay taxes: The case of the development levy in Tanzania," World Development, pp. 2059-2074, 2001.
[8] E. Andreoni, "Technology and Local State Capacity: Evidence from Ghana," 1998, p. 29923, NBER Working Paper.
[9] G. Mshangila, "Tax penalties and tax compliance.," Harvard Journal on Legislation, pp. 46 (1) 111-162, 2013.
[10] TRA, "Tax Compliance, Enforcement and Taxpayer Education.," in Paper Presented at a Workshop organised by International Centre for Tax and Development, 2018.
[11] R. Meena, "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Paper No, p. 11267, 2013.
[12] Ramsey, "Optimal tax theory: A functional integration.," Group Dynamics: Theory, research and practice,, pp. 1, 27-43., 1928.
[13] G. Muthama, "The impact of tax fairness dimensions on tax compliance behaviour in a Kenyan jurisdiction.," International Tax Journal, p. 29-42, 2013.
[14] G. Nyambura, "Shifting Tax burden through Exemptions and Evasion”, An Empirical Investigation of Uganda," The World Bank, Policy Research Working Paper, p. 2735, 2014.
[15] Miles, M. B., & Huberman, M. A, Qualitative Data Analysis: A Sourcebook of New Methods. Baverly Hills, CA: SAGE Publication, 1994.
[16] Y. Yonka, "Technology and Local State Capacity: Evidence from Ghana," NBER Working Paper, p. 29923, 2019.
[17] Thairu, N., and Jagongo, V., "Do tax decision support systems affect the accuracy of tax compliance decision?," International Journal of Accounting Information Systems, pp. 3, 125-144, 2014.
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  • APA Style

    Geofrey Bitegeko, Edwin Bingireki. (2023). The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Science Journal of Business and Management, 11(2), 93-97. https://doi.org/10.11648/j.sjbm.20231102.13

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    ACS Style

    Geofrey Bitegeko; Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci. J. Bus. Manag. 2023, 11(2), 93-97. doi: 10.11648/j.sjbm.20231102.13

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    AMA Style

    Geofrey Bitegeko, Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci J Bus Manag. 2023;11(2):93-97. doi: 10.11648/j.sjbm.20231102.13

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  • @article{10.11648/j.sjbm.20231102.13,
      author = {Geofrey Bitegeko and Edwin Bingireki},
      title = {The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions},
      journal = {Science Journal of Business and Management},
      volume = {11},
      number = {2},
      pages = {93-97},
      doi = {10.11648/j.sjbm.20231102.13},
      url = {https://doi.org/10.11648/j.sjbm.20231102.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20231102.13},
      abstract = {The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.},
     year = {2023}
    }
    

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    AB  - The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.
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Author Information
  • Accounting and Finance, Institute of Accountancy Arusha, Dar es Salaam, Tanzania

  • Accounting and Finance, Institute of Accountancy Arusha, Dar es Salaam, Tanzania

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