Assessment of the Factors Influencing Residential Rental Tax Compliance: A Case of Selected Wards in Mtwara Region.

Kalinga, Farida C. (2022) Assessment of the Factors Influencing Residential Rental Tax Compliance: A Case of Selected Wards in Mtwara Region. Masters thesis, The Open University of Tanzania.

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Abstract

The study was carried out to assess factors influencing residential rental tax compliance in Mtwara. The specific objectives of the study were to determine the influence of economic factors on residential tax compliance at Mtwara region, to examine the influence of social factors on residential tax compliance at Mtwara region and to find out the influence of individual factors on residential tax compliance at Mtwara region. The study used quantitative strategy whereas purposive and simple random sampling strategies were used to select 100 respondents. The data collection method used was questionnaire whereas data were analyzed using multiple linear regression analysis. Findings indicated thattax compliance is influenced by economic aspects, including but not limited to the tax rate, tax level, fine and penalties, and government spending. Also tax compliance is influenced by social aspects, including but not the perception of equity, government policy, and influence of peer groups. The study further revealed that, tax compliance is likely not to be influenced by individual aspects, including but not tax knowledge and awareness. The implication of the findings is that there is significant relationship between economic factors and tax compliance, a significant relationship between social factors and tax compliance and there is no significant relationship between individual factors and tax compliance. Keywords: Residential tax compliance, economic factor, social factor, individual factors

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