Effect of Tax Audit on Tax Compliance: A Case of Dodoma City.

Buberwa, Ruganisa Jeremiah (2024) Effect of Tax Audit on Tax Compliance: A Case of Dodoma City. Masters thesis, The Open University of Tanzania.

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Abstract

This study was undertaken to investigate the effect of tax audit framed from the perspective of tax compliance. The main objective of this study was to investigate the effect of tax audit on tax compliance in Dodoma City. The specific objectives of the study include: to determine the perception of taxpayers to tax audit on tax compliance; to determine the ability of tax authority to conduct tax audit on tax compliance and to determine the initiatives by tax authority on tax compliance. There are still taxpayers who are not compliant with the taxation system, even though they have been audited before. The study used twenty-three (23) respondents, consisting of fourteen (14) taxpayers’ representatives, eight (8) tax audit officers and one tax audit manager. There are various methods that were used in data collection, these methods include; interviews and questionnaire survey. Based on the findings of the study, tax audit has strong effect on tax compliance; however, there is still a significant gap on the tax audit awareness, the way it is done and the tax education to achieve tax compliance. Keywords: Tax, Tax Audit, Auditing, Tax Compliance.

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