Factors Affecting Tax Base Diversity In Tanzania

Fraseki, Kairo (2024) Factors Affecting Tax Base Diversity In Tanzania. Masters thesis, The Open University of Tanzania.

Microsoft Word - Submitted Version Download (4MB)

Abstract

This study examined the factors affecting the tax base diversity in Tanzania, a case of the Katavi Region. The study was guided by four objectives; to assess the effect of the literacy of taxpayers on the tax base diversity, to examine the effect of ICT facili-ties on tax base diversity; to determine the effect of infrastructure on tax base diversity and to assess the effect of geographical coverage of the tax authority on the tax base diversity. The study was guided by the positivism paradigm with the use of a quantitative approach in which a cross-sectional survey was used. The total popula-tion of the study was 267 TRA stakeholders in Katavi Region and the sample size was 160 respondents. The sampling techniques used were simple random sampling and stratified sampling. The data were collected through questionnaires. Data were analyzed using descriptive statistics and inferential statistics. The findings revealed that the level of literacy among taxpayers has a positive and significant effect on tax base diversity. The findings indicated that outdated ICT facilities have negative ef-fects on tax base diversity. The geographical coverage of tax authority was poor cov-erage of tax authority. Moreover, the findings indicated that poor infrastructure has caused many areas not to be easily identified and reached. Therefore, the study re-commends that education should be provided to taxpayers on the importance of pay-ing taxes without any force. Also, the study recommends that the TRA authority should make sure that modern ICT facilities are available to its employees to make work easily conducted efficiently. Moreover, TRA should make efforts of ensuring that infrastructures are in good condition. Key Words: Literacy, Infrastructure, ICT, Geographical Coverage, Effect and Tax base.

Actions (login required)

View Item