Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council
A dissertation submitted in partial fulfillment of the requirements for award of degree of Master of Business Administration (MBA-CM) in Corporate Management of Mzumbe University
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| Формат: | Диссертация |
| Язык: | английский |
| Опубликовано: |
Mzumbe University
2024
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| Online-ссылка: | https://scholar.mzumbe.ac.tz/handle/123456789/1516 |
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| _version_ | 1835205597264347136 |
|---|---|
| author | Mafuru, Julius Ruguli |
| author_facet | Mafuru, Julius Ruguli |
| author_sort | Mafuru, Julius Ruguli |
| collection | DSpace |
| description | A dissertation submitted in partial fulfillment of the requirements for award of degree of Master of Business Administration (MBA-CM) in Corporate Management of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-1516 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-15162024-10-21T08:06:01Z Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council Mafuru, Julius Ruguli Hindering tax Traders in Tanzania Electronic tax A dissertation submitted in partial fulfillment of the requirements for award of degree of Master of Business Administration (MBA-CM) in Corporate Management of Mzumbe University This study aimed at assessing the Factors Hindering Tax Compliance of Traders in Tanzania with reference to Mwanza City Council. The main objective was achieved with the following specific objectives which were to identify tax challenges facing Traders to register themselves with tax laws, To examine the obstacles facing Traders in collecting 18% as VAT from their customers, determination of factors making Traders to become reluctant in using EFD Machines, and also to investigate whether all eligible traders are actually registered in tax system. However, the study also examined the issue of tax evasion and tax avoidance for traders as well as the possible solution to control tax evasion and tax avoidance so as to create voluntary tax compliance for small and medium entrepreneurs. The study used questionnaire, interviews and relevant documents in collecting primary and secondary data. The study found that tax compliance in Mwanza City Council of Mwanza Region has been facing a combination of challenges (problems) such as: misunderstanding of the public in general and the business community in particular regarding the tax laws. It was further noted that there was resistance against registrations for VAT and other taxes by some traders. Moreover, it was found that some traders provide understated financial statements, while others do not issue electronic tax invoices or issue illegal invoices. It is thus concluded that there are various problems in the administration of tax laws in Mwanza City. On the basis of these findings, the study recommends that the authority should train the taxpayers about the rules and regulations of tax laws continuously and recruit new employees Private 2024-10-21T08:05:57Z 2024-10-21T08:05:57Z 2017 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1516 en application/pdf Mzumbe University |
| spellingShingle | Hindering tax Traders in Tanzania Electronic tax Mafuru, Julius Ruguli Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title | Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title_full | Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title_fullStr | Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title_full_unstemmed | Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title_short | Actors hindering tax compliance of traders in Tanzania: A case of Mwanza City council |
| title_sort | actors hindering tax compliance of traders in tanzania a case of mwanza city council |
| topic | Hindering tax Traders in Tanzania Electronic tax |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1516 |
| work_keys_str_mv | AT mafurujuliusruguli actorshinderingtaxcomplianceoftradersintanzaniaacaseofmwanzacitycouncil |