Tax avoidance and Performance of Revenue Collection Agencies: Case Study of Kilimanjaro Municipality Tanzania Revenue Authority
Loading...
Date
2012-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The purpose of this study was to assess the process of tax collection in Tanzania Revenue
Authority.
The specific objectives of the study were to make a survey of and analyze the process of
tax collection and how the taxpayer experiences the different levels of taxation. In
addition, to examine the relevance of the tax as a tool of steering Kilimanjaro, Tanzania
forward.
The methods used for data collection were questionnaires and interview guides to the
respondents who participated in this study.
In chapter four, the findings were presented and interpreted in relation to the study
objectives and research questions. While linking to the existing literature, results included
demographic characteristics, frequency and percentages. Based on the findings it was
observed that the tax process in Kilimanjaro is not properly followed as observed by the
findings.
In chapter five, development of solutions to the problem. summary of the findings and
conclusions were attempted. The findings suggested recommendations that management
should establish the tax goals and directives that should always become guidelines for all
the departments; management should ensure that the tax is followed up in monthly
meetings where the management and the heads of departments should meet; and Good
leadership styles should be emphasized in the management of the taxpayer in order to
ensure that the tax is followed and adhered to.
Description
A Research Report Submitted to the School of Business and Management in Partial Fulfillment for the Requirement of the Award Bachelors Degree in Business Administration of Kampala International University
Keywords
Tax avoidance, Revenue Collection Agencies, Kilimanjaro Municipality Tanzania Revenue Authority