Tax avoidance and Performance of Revenue Collection Agencies: Case Study of Kilimanjaro Municipality Tanzania Revenue Authority

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Kampala International University, College of Economics and Management
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.
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
Tax avoidance, Revenue Collection Agencies, Kilimanjaro Municipality Tanzania Revenue Authority