Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district
A dissertation submitted in partial fulfillment of the requirements for award of the Degree of Master of Science in economics (MSc. ECO) of Mzumbe University
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| Natura: | Tesi |
| Lingua: | inglese |
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Mzumbe Unversity
2024
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| Accesso online: | https://scholar.mzumbe.ac.tz/handle/123456789/831 |
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| _version_ | 1835205597754032128 |
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| author | Yussuf, Hamad Mfaki |
| author_facet | Yussuf, Hamad Mfaki |
| author_sort | Yussuf, Hamad Mfaki |
| collection | DSpace |
| description | A dissertation submitted in partial fulfillment of the requirements for award of the Degree of Master of Science in economics (MSc. ECO) of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-831 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe Unversity |
| record_format | dspace |
| spelling | oai:null:123456789-8312024-05-27T12:25:25Z Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district Yussuf, Hamad Mfaki Behavioral analysis Enterprises Tax compliance A dissertation submitted in partial fulfillment of the requirements for award of the Degree of Master of Science in economics (MSc. ECO) of Mzumbe University Tax is an important source of government‘s revenue for the implementation of development projects, it also provide principal lens in evaluating a nations capability, power and political settlements within a particular society. However, SMEs tax payers do not fully comply with tax obligation in Zanzibar. Therefore, this study is conducted for the purpose of making analysis of those factors that influence tax compliance behavior among SMEs. The Purposive non probability sampling technique and simple random sampling technique were used to select a total of 54 SMEs in Chake Chake district. Data analysis was done using descriptive statistics and binary probit regression. The study findings indicates that most of SMEs taxpayers‘ are aware about tax payment but their morale to comply with tax obligation is much influenced by factors such as tax knowledge, tax compliance costs and tax system. Partial understanding of tax laws increased chances of likelihood of SMEs behavior to comply with tax obligation probability of 0.84. As the costs of book keeping and accounting are high decreased the chance of tax compliance behavior by 0.85 while medium costs decreased the chance of tax compliance behavior by 0.8 and low cost reduce the likelihood of tax compliance behavior by 0.7. Travelling costs from business site to the ZRB office of TZS 10,000 or below decreased chance of SMEs to comply with tax obligation by probability of 0.8. Tax payers who perceive low complexity in tax laws increases their chance of likelihood of tax compliance behavior by 0.6 while those who perceive that tax laws are complex to low extent decreased their chance of tax compliance behavior by probability of 0.5. Age of SMEs owner, age of business, size of business and location of business did also influence tax compliance behavior. The researcher concluded that friendly treatment of SMEs tax payers is necessary to enhance and ensure effective tax compliance. Based on findings of this study it is recommended to improve capacity development on training to SMEs tax payers, desire for simpler tax laws so as to encourage voluntary tax compliance among SMEs and the need of having zonal tax stations in order to facilitate tax payment obligation. Government 2024-05-27T10:48:32Z 2024-05-27T10:48:32Z 2019 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/831 en application/pdf Mzumbe Unversity |
| spellingShingle | Behavioral analysis Enterprises Tax compliance Yussuf, Hamad Mfaki Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title | Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title_full | Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title_fullStr | Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title_full_unstemmed | Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title_short | Behavioral analysis of tax compliance among small and medium enterprises (SMEs) in Zanzibar: A case of Chake - Chake district |
| title_sort | behavioral analysis of tax compliance among small and medium enterprises smes in zanzibar a case of chake chake district |
| topic | Behavioral analysis Enterprises Tax compliance |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/831 |
| work_keys_str_mv | AT yussufhamadmfaki behavioralanalysisoftaxcomplianceamongsmallandmediumenterprisessmesinzanzibaracaseofchakechakedistrict |