Enhancing income tax collection in SMEs : A customers’ perspective
A dissertation report submitted to the Mzumbe University, Dar es Salaam Campus College as a partial fulfillment of the requirements to the award of Master of Science in Accounting and Finance of Mzumbe University
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Mzumbe University
2024
|
| Subjects: | |
| Online Access: | https://scholar.mzumbe.ac.tz/handle/123456789/995 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1820347767308943360 |
|---|---|
| author | Malima, Agness |
| author_facet | Malima, Agness |
| author_sort | Malima, Agness |
| collection | DSpace |
| description | A dissertation report submitted to the Mzumbe University, Dar es Salaam Campus College as a partial fulfillment of the requirements to the award of Master of Science in Accounting and Finance of Mzumbe University |
| format | Thesis |
| id | oai:41.59.85.69:123456789-995 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:41.59.85.69:123456789-9952024-07-30T10:58:49Z Enhancing income tax collection in SMEs : A customers’ perspective Malima, Agness Income Tax Tax Collection Promoting income tax A dissertation report submitted to the Mzumbe University, Dar es Salaam Campus College as a partial fulfillment of the requirements to the award of Master of Science in Accounting and Finance of Mzumbe University This study intended to find how the attitude of tax clients of taxation system can beenhanced. Generally, the study aimed to evaluate factors promoting income tax collection from SMEs. The following were specific objectives: To determine the extent to which SMEs voluntarily comply with income tax regulations in Tanzania, to determine the effectiveness of block system administrative approach in influencing SMEs Compliance, and identify factors mostly influencing the perception of SMEs on voluntary tax returns. The literature of the study lead to the formulation of the following theories: Clients’ Tax education status does not determines the rate of voluntary compliance by tax payers, the rate of client’s visitation by tax officers does not relate to client’s tax compliance status, Client’s experience on business has no influence to voluntary tax compliance. The study used mixed research methods to test the hypotheses in meeting stated objectives. Data were collected through survey questionnaire, interview and the review of documents. The information was based on TRA Kinondoni tax region. Data were analysed through the use of SPSS Version 20. Mzumbe University 2024-07-30T10:58:46Z 2024-07-30T10:58:46Z 2013 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/995 en application/pdf Mzumbe University |
| spellingShingle | Income Tax Tax Collection Promoting income tax Malima, Agness Enhancing income tax collection in SMEs : A customers’ perspective |
| title | Enhancing income tax collection in SMEs : A customers’ perspective |
| title_full | Enhancing income tax collection in SMEs : A customers’ perspective |
| title_fullStr | Enhancing income tax collection in SMEs : A customers’ perspective |
| title_full_unstemmed | Enhancing income tax collection in SMEs : A customers’ perspective |
| title_short | Enhancing income tax collection in SMEs : A customers’ perspective |
| title_sort | enhancing income tax collection in smes a customers perspective |
| topic | Income Tax Tax Collection Promoting income tax |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/995 |
| work_keys_str_mv | AT malimaagness enhancingincometaxcollectioninsmesacustomersperspective |