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The University of Dodoma Institutional Repository (UDOMIR) is a collection of full text documents and works by staff, researchers and students of the university. The documents include: books, theses, dissertations, journal articles, conference papers, working papers, reports and other works.
Recent Submissions
Impact of structural economic transformation on government revenue generation in Tanzania
(The University of Dodoma, 2023) Mwijage, Urbanus
The key aim of this dissertation was to analyze the impact of structural economic transformation on government revenue generation in Tanzania. The specific objectives of the study aimed to examine the pattern of structural economic transformation in relation to the trend of government revenue from 1966 to 2020 in Tanzania; to investigate the effect of structural economic transformation on government revenue in Tanzania, and to analyze the causality between structural economic transformation and government revenue. The study used a co-integrating vectors and error correction model to analyze the time series data from 1966-2020.The results showed that structural economic transformation has negative impact on government revenue generation in Tanzania. The results however showed that the pattern of the structural economic transformation in Tanzania has been moving from more productive sectors to less productive sectors. The study showed that the direction of causality is from structural economic transformation to government revenue. The study revealed that Gross Domestic Product and inflation had a significant impact on government revenue generation in Tanzania. Based on the findings, the study suggests that policy makers should formulate policies that favour the increase and performance of industries as well as agriculture to change the patterns that have been observed in the economy of Tanzania. Likewise, the government should avoid negative inflation and control inflation at a single digit inflation which will eventually result into increase of its revenues.
Tax revenue generation in Tanzania: implications for private domestic investment
(The University of Dodoma, 2023) Kayange, Rehema Mingson
The primary objective of the study is to examine at the influence of tax revenue generation on Tanzanian private domestic investment. Tanzanian taxation remains characterized by complicated tax structures that discourage private domestic investment, explaining why it has been relatively low with a mixed tendency. Tanzania has not yet played a substantial role in large-scale investment efforts, other from fiscal policy modifications. The study obtained yearly time series data from the TRA (Tanzania Revenue Authority) website and the BOT from 1998 to 2020. Initial tests are conducted for multi-collinearity, heteroscedasticity, and co-integrating vectors lag length selection and unit roots, The ECM was then used to explain the long-run and short-run associations. Previous research investigating the association between tax revenue generation and private domestic investment produced contradictory findings. As a result, the study investigates the effects of corporate income tax, value-added tax, excise tax, and import tariffs on Tanzanian private domestic investment. The results of the Error Correction Model revealed that, in the long term, corporate income tax had a positive effect on private domestic investment, but VAT had a negative effect. Furthermore, whereas import tariffs have a positive and large influence on private domestic investment in the near run, excise taxes have a negative and considerable impact. According to the study, tax revenue is vital to private domestic investment and a driver of economic growth in Tanzania. As a result, progressive tax reform and a suitable tax structure are crucial for encouraging private investment. According to the conclusions, the Tanzanian government should implement a proper corporate income tax policy. In order to boost revenue collection and stimulate investment, nations through government should also decrease VAT rates, make easy their tax systems, address any shortcomings in tax administration, and shut any tax avoidance loopholes. The government should prioritize steps addressing excise tax administration, rate changes, and expanding the excise tax base. Furthermore, the government should sustain its spread advancement package in purpose to boost domestic firms to grow their operations.
Internal factors affecting the effectiveness of internal audit functions in Tanzania public sector: a case of selected ministries, independent departments and agencies
(The University of Dodoma, 2023) Joseph, Paulo
This study examined the internal factors affecting the effectiveness of internal audit functions in selected Tanzanian public entities. The study had three specific objectives, which were to examine the influence of internal audit independence on the effectiveness of the internal audit function. To find out the influence of staff competence on the effectiveness of the internal audit function in the public sector and the influence of allocated resources on the effectiveness of the internal function in the Tanzanian public sector. The theoretical framework of the study was based on three theories: institutional theory, Agency theory, and Stakeholder theory. The study adopted a cross-sectional research design by using a quantitative approach. Data were collected from a sample of 97 respondents from the selected public entities. By using the statistical package for social science (SPSS), Multiple linear regression was applied to analyze quantitative data collected from accountants and auditors. The findings show that the effectiveness of internal audit functions is statistically positively influenced by the existence of internal audit personnel who are functionally independent (p-value = 0.004) and competent in their day-to-day activities (p-value = 0.000). Furthermore, the allocation of required resources to the internal audit unit has significant effects on the effectiveness of internal audit functions (p-value = 0.011). Therefore, the study concludes that internal audit independence, staff competence, and the allocation of resources all have a positive and significant impact on the internal audit function. This study recommends that to improve the effect of internal audit functions, public institutions should take into account the role played by independence, competence, and resource allocation in internal audit functions. This will assist in understanding internal factors explaining internal audit effectiveness as well as helping public entities achieve their planned objectives. Further studies are recommended to consider collecting primary data from key internal audit stakeholders such as audit committee members, accounting officers, chief accountants, and external audit engagement partners.
The impact of macroeconomic indicators on exchange rate in Tanzania
(The University of Dodoma, 2023) Chacha, Nyanchoka Machage
Exchange rate in Tanzania has been fluctuating from time to time due to many factors. Therefore, this study aimed at examining the impact of macroeconomic indicators on exchange rate in Tanzania using annual time series data from 1991 to 2021.The study used Co integration and Vector Error Correction model (VECM) to test the relationship between the macroeconomic indicators and exchange rate.The Granger causality test is also used to examine the causal link between variables. The unit root test indicated that all variables were integrated after first difference. The Johansen Co integration test result indicated that variables were co integrated. The Vector Error Correction model (VECM) indicates that there is positive short run and long run effect between Gross Domestic Product (GDP) growth rate and Interest rate on exchange rate while there is negative short run and long run impact of inflation rate on exchange rate in Tanzania. Granger causality test revealed that there is bidirectional causal relationship between GDP growth rate, Inflation rate and Trade openness on exchange rate while there is un-directional causal relationship between interest rate and exchange rate in Tanzania. Therefore, based on the results, this study recommends that the government of Tanzania through central bank should implement both monetary and fiscal policies to keep inflation rate, interest rate as well as GDP growth rate stable. Also the government should restrict over use of foreign currencies for domestic transactions so as to make our currency is stable compared to other currencies.
The influence of country of origin on customers’ purchase intention: a case of made in China consumer goods
(The University of Dodoma, 2023) Riyami, Nadhira Khalid
Country of origin has been found to be one among decision making aids that assist customers in evaluating products and make purchase decisions. It does not only impact purchasing decision, but also may determine success or failure of companies in the international markets. Despite vast research conducted, there is still a question on how it influences the purchase intention of customers toward Made in China goods that are perceived to be counterfeit. This study attempts to fill the research gap by examine the influence of country of origin on customers' purchase intention on Made in China consumer goods in Tanzania, where research is limited. The influence of country of origin have been studied specifically through analyzing its variables i.e. country image, product involvement and product familiarity, and how they impact purchase intention of Made in China electronic products. To achieve these objectives, a cross sectional descriptive survey was done and structured questionnaires were administered to 384 respondents located in Dodoma Urban district, Dodoma region, Tanzania. of those 287 questionnaires were return and could be used for analysis. Descriptive statistical analysis was done using structural equation modeling. The results show that customers purchase intentions are highly influenced with country of origin. The study observed that Country image, product involvement and familiarity have positive and significant influence on customers’ purchase intention with β = 0.094, p < 0.006, β = 0.487, p < 0.001 and β= 0.031, p= 0.017 respectively. Therefore, it is recommended that improving country image, creating high level of product involvement and familiarize customers with the products can be a winning strategy to local manufacturers and suppliers in both domestic and international markets. These findings are useful in formulating marketing strategies and could assist in business policy formulation and thus facilitate improvement and promotion of business and industrial sector in Tanzania