Influence of Tax Knowledge on Voluntary Tax Compliance

Philbert, Alistides (2023) Influence of Tax Knowledge on Voluntary Tax Compliance. Masters thesis, The Open University of Tanzania.

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Abstract

This study assessed the influence of tax knowledge on voluntary tax compliance among small and medium enterprises in Mbeya city. The study had four (4) specific objectives which were to assess the influence of threats of punishment on voluntary tax compliance, to assess the influence of responsibilities and rights on voluntary tax compliance, assess the influence of business income on voluntary tax compliance as well as to assess the influence of SME’s interaction with tax authority on voluntary tax compliance. Data were collected using questionnaire and analyzed using regression method. The study findings revealed that tax right and responsibilities; business income and SMEs interaction with tax authority had influence on voluntary tax compliance. Only threat of punishment was found with no influence on voluntary tax compliance. The study generally concludes that; tax knowledge has influence on voluntary tax compliance. Keywords :Tax Knowledge, Voluntary Tax Compliance, Small and Medium Enterprises, Voluntary Tax Compliance

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