Improving tax compliance with emphasis on integrating social norms in tax collection practices in Tanzania
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Date
2018-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The study focused on improving tax compliance with emphasis on integrating
social norms in tax collection practices in Tanzania. The specific objectives of
the study were; to examine the relationship between social norms and
taxpayers’ morale, to examine the relationship between taxpayers’ morale and
tax compliance and to examine the relationship between social norms and tax
compliance in Tanzania. Explanatory research design with mixed methods
approach was used and incorporated descriptive research Data from interviews
was analyzed qualitatively and those of questionnaire were analyzed
quantitative using correlation and regression. Factor analysis was done to
examine whether the constructs used were good measurements for the
variables. All the constructs from all the variables were confirmed to a good
measure of the variables.
The study found that the relationship between social norms and taxpayers’
morale was 0.782 which meant the relationship between social norms and
taxpayers’ morale was strong. Also the relationship between taxpayers’ morale
and tax compliance was 0.767 which meant the relationship between
taxpayers’ morale and tax compliance was strong. Further the findings showed
that the relationship between social norms and tax compliance was 0.855
which meant the relationship between social norms and tax compliance was
strong. Regression analysis results showed a significant linear relationship
between social norms, taxpayers’ morale and tax compliance (F = 40.465, sig
= 0.000). The study recommended among others TRA should nurture positive
social norms, which will create an enabling platform for taxpayer satisfaction,
trust and thus tax compliance.
Description
A dissertation submitted to the directorate of post graduate studies and research in partial fulfillment for the award of the Degree of Doctor of Philosophy in Business administration (Finance & Accounting) of Kampala International University Dar Es Salaam in Tanzania
Keywords
Tax compliance, Integrating social norms, Tax collection practices, Tanzania