The Hindering Factors to Achieve Full Potentiality on Tax Revenue Collection in Tanzania, A Case of Tanzania Revenue Authority In Temeke Region,

Mtasiwa, Anitha (2013) The Hindering Factors to Achieve Full Potentiality on Tax Revenue Collection in Tanzania, A Case of Tanzania Revenue Authority In Temeke Region,. Masters thesis, The Open University of Tanzania.

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Abstract

This study provides a theoretical analysis of the factors on failure to achieve full potentiality on tax revenue collection in Tanzania -A case study of the Tanzania Revenue Authority located in Temeke Region. The study intended to Identify the main resources of revenue available in Tanzania, Investigate the major problems/obstacles hinders performance of revenue collection process and Suggest the alternative means and strategies of the increasing the revenue base and revenue yield at TRA. The study used both primary and secondary data. The primary data involved use of questionnaire, and interviews. Secondary data used publication and TRA records. This study consist a total sample size of 200 respondents including 100 TRA workers and 100 tax payers. The study reveals that TRA is facing complaints and hindrances in collecting taxes due to tax evasion, tax avoidance, and tax complexities another challenge facing TRA today is misuse of tax exemptions extended to business communities and excessively used by tax officials On the other hand tax officials faces difficulties such as administering all tax laws by failure to accessing, collecting and accounting of the tax revenues, monitor ,oversee and coordinate all tax activities, promote voluntary compliance, take effective steps to counteract frauds and tax evasions. This study has highlighted the TRA tax administration and its effect on the performance tax collections. The study had determined persistent factors that hinder the TRA failure to raise adequate tax revenues for economic and social developments. We recommend that further research is required in TRA to know factors that affect the accuracy, fairness and timely tax collections. The findings of this study provide initial directions in determining the factors that leads to ineffective tax collections by TRA. The management should understand that proper tax collections are necessary in order to raise adequate revenues for social and economic development of the country. TRA management needs to determine what actions to do to ensure that it collects sufficient revenues.

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