Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania
The research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance and revenue collection. In the study, both qual...
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| Format: | Article |
| Language: | English |
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Mashhad: Behzad Hassannezhad Kashani
2024-11-01
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| Series: | International Journal of Management, Accounting and Economics |
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| Online Access: | https://www.ijmae.com/article_208648_f387410dc8c39b0228655ff229c9ce2f.pdf |
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| _version_ | 1841545200784113664 |
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| author | Beny Mwenda Lewis Charles |
| author_facet | Beny Mwenda Lewis Charles |
| author_sort | Beny Mwenda |
| collection | DOAJ |
| description | The research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance and revenue collection. In the study, both qualitative and quantitative research methodologies were used. Data from 50 respondents were gathered via interviews and questionnaires. Multiple regression analysis, content analysis, and descriptive statistics were used to examine the data. The majority of respondents, according to the statistics, believe that taxpayers file returns on time, pay all taxes owed by the deadline, and accurately record their income. Furthermore, the majority of respondents said that tax rates, penalties and fines, tax audits, tax payer attitudes, and knowledge and education all have an impact on municipal taxpayer compliance. Furthermore, the data revealed a substantial link between taxpayer compliance and revenue collection. The study advised that authorities closely assess the impact of taxpayer compliance on tax collecting operations. Furthermore, it is proposed that the tax system give a clear and straightforward guidance on how to fill out tax returns, but also strengthen taxpayer education programs so that people understand their rights and duties as taxpayers. |
| format | Article |
| id | doaj-art-66079ec47c154fa6a22985de5e6facc6 |
| institution | Kabale University |
| issn | 2383-2126 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | Mashhad: Behzad Hassannezhad Kashani |
| record_format | Article |
| series | International Journal of Management, Accounting and Economics |
| spelling | doaj-art-66079ec47c154fa6a22985de5e6facc62025-01-12T08:07:04ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262024-11-0111111574159010.5281/zenodo.14032631208648Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, TanzaniaBeny Mwenda0Lewis Charles1Department of Accountancy, College of Business Education, Mbeya, TanzaniaTax Audit Section, Tanzania Revenue Authority, Mbeya, TanzaniaThe research aims to investigate the effect of taxpayer compliance on revenue collection using Mbeya City as a case study. Examine the degree of compliance, the variables influencing taxpayer compliance, and the relationship between taxpayer compliance and revenue collection. In the study, both qualitative and quantitative research methodologies were used. Data from 50 respondents were gathered via interviews and questionnaires. Multiple regression analysis, content analysis, and descriptive statistics were used to examine the data. The majority of respondents, according to the statistics, believe that taxpayers file returns on time, pay all taxes owed by the deadline, and accurately record their income. Furthermore, the majority of respondents said that tax rates, penalties and fines, tax audits, tax payer attitudes, and knowledge and education all have an impact on municipal taxpayer compliance. Furthermore, the data revealed a substantial link between taxpayer compliance and revenue collection. The study advised that authorities closely assess the impact of taxpayer compliance on tax collecting operations. Furthermore, it is proposed that the tax system give a clear and straightforward guidance on how to fill out tax returns, but also strengthen taxpayer education programs so that people understand their rights and duties as taxpayers.https://www.ijmae.com/article_208648_f387410dc8c39b0228655ff229c9ce2f.pdfmbeya cityrevenue collectiontaxpayer compliance |
| spellingShingle | Beny Mwenda Lewis Charles Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania International Journal of Management, Accounting and Economics mbeya city revenue collection taxpayer compliance |
| title | Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania |
| title_full | Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania |
| title_fullStr | Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania |
| title_full_unstemmed | Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania |
| title_short | Impact of Taxpayer Compliance on Revenue Collection: A Case of Mbeya City, Tanzania |
| title_sort | impact of taxpayer compliance on revenue collection a case of mbeya city tanzania |
| topic | mbeya city revenue collection taxpayer compliance |
| url | https://www.ijmae.com/article_208648_f387410dc8c39b0228655ff229c9ce2f.pdf |
| work_keys_str_mv | AT benymwenda impactoftaxpayercomplianceonrevenuecollectionacaseofmbeyacitytanzania AT lewischarles impactoftaxpayercomplianceonrevenuecollectionacaseofmbeyacitytanzania |