The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions

Geofrey Bitegeko; Edwin Bingireki

doi:doi:10.11648/j.sjbm.20231102.13

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The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions

Geofrey Bitegeko, Edwin Bingireki

Published in Science Journal of Business and Management (Volume 11, Issue 2)

Received: 16 April 2023 Accepted: 7 June 2023 Published: 20 June 2023

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Abstract

The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.

Published in	Science Journal of Business and Management (Volume 11, Issue 2)
DOI	10.11648/j.sjbm.20231102.13
Page(s)	93-97
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Taxpayer, Education, Tax Collection, Tanzania Revenue Authority

References

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[4]	Y. Shanmugam, "Tax evasion, tax avoidance and development finance," QEH Working Paper Series, p. No. 129., 2003.
[5]	J. Laimer, "Taxpayers’ Education: A Key Strategy in Achieving Voluntary Compliance in Kenya.," European Journal of Business and Management, pp. 5 (10), 146-154, 2013.
[6]	Laimer, J. & Oates, K,, Taxation: Policy and Practice. 16th ed. Birmingham:, Fiscal Publications, 2009.
[7]	Fjeldstad & Semboja, "Why people pay taxes: The case of the development levy in Tanzania," World Development, pp. 2059-2074, 2001.
[8]	E. Andreoni, "Technology and Local State Capacity: Evidence from Ghana," 1998, p. 29923, NBER Working Paper.
[9]	G. Mshangila, "Tax penalties and tax compliance.," Harvard Journal on Legislation, pp. 46 (1) 111-162, 2013.
[10]	TRA, "Tax Compliance, Enforcement and Taxpayer Education.," in Paper Presented at a Workshop organised by International Centre for Tax and Development, 2018.
[11]	R. Meena, "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Paper No, p. 11267, 2013.
[12]	Ramsey, "Optimal tax theory: A functional integration.," Group Dynamics: Theory, research and practice,, pp. 1, 27-43., 1928.
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[16]	Y. Yonka, "Technology and Local State Capacity: Evidence from Ghana," NBER Working Paper, p. 29923, 2019.
[17]	Thairu, N., and Jagongo, V., "Do tax decision support systems affect the accuracy of tax compliance decision?," International Journal of Accounting Information Systems, pp. 3, 125-144, 2014.

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APA Style

Geofrey Bitegeko, Edwin Bingireki. (2023). The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Science Journal of Business and Management, 11(2), 93-97. https://doi.org/10.11648/j.sjbm.20231102.13

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ACS Style

Geofrey Bitegeko; Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci. J. Bus. Manag. 2023, 11(2), 93-97. doi: 10.11648/j.sjbm.20231102.13

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AMA Style

Geofrey Bitegeko, Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci J Bus Manag. 2023;11(2):93-97. doi: 10.11648/j.sjbm.20231102.13

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@article{10.11648/j.sjbm.20231102.13,
  author = {Geofrey Bitegeko and Edwin Bingireki},
  title = {The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions},
  journal = {Science Journal of Business and Management},
  volume = {11},
  number = {2},
  pages = {93-97},
  doi = {10.11648/j.sjbm.20231102.13},
  url = {https://doi.org/10.11648/j.sjbm.20231102.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20231102.13},
  abstract = {The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.},
 year = {2023}
}

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TY  - JOUR
T1  - The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions
AU  - Geofrey Bitegeko
AU  - Edwin Bingireki
Y1  - 2023/06/20
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DO  - 10.11648/j.sjbm.20231102.13
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AB  - The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.
VL  - 11
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Author Information

Geofrey Bitegeko

Accounting and Finance, Institute of Accountancy Arusha, Dar es Salaam, Tanzania
Edwin Bingireki

Accounting and Finance, Institute of Accountancy Arusha, Dar es Salaam, Tanzania

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Plain Text BibTeX RIS

APA Style

Geofrey Bitegeko, Edwin Bingireki. (2023). The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Science Journal of Business and Management, 11(2), 93-97. https://doi.org/10.11648/j.sjbm.20231102.13

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ACS Style

Geofrey Bitegeko; Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci. J. Bus. Manag. 2023, 11(2), 93-97. doi: 10.11648/j.sjbm.20231102.13

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AMA Style

Geofrey Bitegeko, Edwin Bingireki. The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions. Sci J Bus Manag. 2023;11(2):93-97. doi: 10.11648/j.sjbm.20231102.13

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@article{10.11648/j.sjbm.20231102.13,
  author = {Geofrey Bitegeko and Edwin Bingireki},
  title = {The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions},
  journal = {Science Journal of Business and Management},
  volume = {11},
  number = {2},
  pages = {93-97},
  doi = {10.11648/j.sjbm.20231102.13},
  url = {https://doi.org/10.11648/j.sjbm.20231102.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20231102.13},
  abstract = {The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.},
 year = {2023}
}

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TY  - JOUR
T1  - The Influence of Taxpayer Education in Tax Collection Performance: A Case of Tanzania Revenue Authority, Dar Es Salaam Tax Regions
AU  - Geofrey Bitegeko
AU  - Edwin Bingireki
Y1  - 2023/06/20
PY  - 2023
N1  - https://doi.org/10.11648/j.sjbm.20231102.13
DO  - 10.11648/j.sjbm.20231102.13
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
SP  - 93
EP  - 97
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20231102.13
AB  - The study assessed the influence of Taxpayer education in Tax collection performance in Tanzania. The data used was collected from Tanzania Revenue Authority, Dar es Salaam Tax Regions. The Taxpayer education strategy was used as predicting variable while the Tax collection performance as dependent variable. Data was analysed by using SPSS Software and inferential analysis such as Correction and Regression Analysis to determine the relationship of the study variables, due to its wide range of variables the researcher only concentrate on the three groups of variables were investigated under the scope of this study. Study of correlation revealed a favorable relationship between taxpayer education approach and tax revenue, with a correlation coefficient of 1 and 0.885. Regression analysis was used in the study to determine the statistical significance of the association between taxpayer education and Tanzania's level of tax income. In conclusion, raising public understanding of tax laws, the contribution taxes make to national development, and particularly how and where the government spends the money it collects through taxes is best accomplished through taxpayer education. The ministry of education should offer taxpayer education and make an effort to integrate a course on public finance and taxation in the curricula of all departments, according to the study's recommendations.
VL  - 11
IS  - 2
ER  -

Copy | Download