The influence of electronic tax administration system on taxpayers’ voluntary compliance in Tanzania
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Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
St. John's University of Tanzania
Abstract
The objective of this study was to examine the influence of electronic tax administration system on taxpayers’ voluntary compliance in Tanzania. To attain this objective qualitative and quantitative research approaches were used whereby survey research design techniques of data compilation method were used. Both primary data and secondary data were involved in the form of interviews, document reviews and survey. Systematic and unsystematic random sampling and purposive sampling was used as sampling procedures in the study, this study involved with the sample size of 99 respondents from SMEs‘taxpayer in Dodoma Regions. The findings of the study showed that there is influence of electronic tax administration system on taxpayers’ voluntary compliance with P-value 0.002; Indicating the presence of the good electronic tax administration improve taxpayers' voluntary compliance while absence electronic tax administration system led to taxpayers’ poor voluntary tax compliance .The study recommended that the cost of electronic devices to be barred by tax authorities and the outsourced companies undertaking the devices’, repair and maintenance should offer affordable rates to SMEs taxpayers.
Description
Full-text Article. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4068579
Keywords
Electronic tax system, tax compliance, tax laws, taxpayers, Tanzania, Tax administration system
Citation
Chindengwike, J. (2022). The Influence of Electronic Tax Administration System on Taxpayers’ Voluntary Compliance in Tanzania. Available at SSRN 4068579.