Assessment of the factors affecting the revenue performance of value added tax in Tanzania
A dissertation submitted to Mzumbe University as a partial fulfillment of the requirement for the award of the Masters Degree of Science in Accounting and Finance at Mzumbe University.
Salvato in:
| Autore principale: | |
|---|---|
| Natura: | Tesi |
| Lingua: | inglese |
| Pubblicazione: |
Mzumbe University
2024
|
| Soggetti: | |
| Accesso online: | https://scholar.mzumbe.ac.tz/handle/123456789/1229 |
| Tags: |
Aggiungi Tag
Nessun Tag, puoi essere il primo ad aggiungerne!!
|
| _version_ | 1820347767614078976 |
|---|---|
| author | Masalu, Gerald |
| author_facet | Masalu, Gerald |
| author_sort | Masalu, Gerald |
| collection | DSpace |
| description | A dissertation submitted to Mzumbe University as a partial fulfillment of the requirement for the award of the Masters Degree of Science in Accounting and Finance at Mzumbe University. |
| format | Thesis |
| id | oai:41.59.85.69:123456789-1229 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:41.59.85.69:123456789-12292024-09-11T11:29:45Z Assessment of the factors affecting the revenue performance of value added tax in Tanzania Masalu, Gerald Revenue performance Law Regulations Administrative bottlenecks A dissertation submitted to Mzumbe University as a partial fulfillment of the requirement for the award of the Masters Degree of Science in Accounting and Finance at Mzumbe University. The purpose of this study was to assess the factors affecting the revenue performance of VAT in Tanzania. A conceptual framework was developed using the indicators of the two aspects that is; the Factors affecting the revenue performance of VAT and the Revenue performance of VAT. The specific objectives of the study were to identify the administrative bottlenecks in TRA, to identify the effects in the VAT law and Regulations and at the end to suggest ways towards improvement of the revenue performance of VAT in Tanzania. A case study design was adopted. Sample sizes of 100 respondents were selected from Ilala, Kinondoni and Temeke tax regions. Self- administered questionnaires and interviews were used to collect data from all the three tax regions in Dar-es-salaam and the findings are presented in tables and charts. However, the multiple regression method using the SPSS software was used to analyze the data. Findings for this study were drawn from the administrative capability of TRA and the VAT law and Regulations. The TRA administration was analyzed in areas of manpower, taxpayer identification, taxpayer sensitization, taxpayer assessment and corruption and embezzlements. The findings revealed that; the means of fighting corruption and embezzlements affect the revenue performance of VAT positively. The VAT law and Regulations were analyzed in areas of registration threshold, VAT exemptions and VAT refunds. The findings revealed that, the perpetuation of VAT exemptions affect the revenue performance of VAT negatively as the government forgoes a lot of funds through these exemptions. There is a need to strengthen the means of fighting corruption and embezzlements so as to minimize chances of such acts. Legal actions should be taken to people found guilty. There is also a need to review the VAT Exemptions, minimizing them so as to achieve more revenue collections. Private 2024-09-11T11:29:42Z 2024-09-11T11:29:42Z 2013 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1229 en application/pdf Mzumbe University |
| spellingShingle | Revenue performance Law Regulations Administrative bottlenecks Masalu, Gerald Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title | Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title_full | Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title_fullStr | Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title_full_unstemmed | Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title_short | Assessment of the factors affecting the revenue performance of value added tax in Tanzania |
| title_sort | assessment of the factors affecting the revenue performance of value added tax in tanzania |
| topic | Revenue performance Law Regulations Administrative bottlenecks |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1229 |
| work_keys_str_mv | AT masalugerald assessmentofthefactorsaffectingtherevenueperformanceofvalueaddedtaxintanzania |