Volume 59, Issue 332, August 2023

Influence of Tanzania Revenue Authority service quality on voluntary tax compliance among Small Medium Enterprises in Tanzania: A case of Singida region

James Daniel Chindengwike

Assistant Lecturer, St John's University of Tanzania, Dodoma, Tanzania

ABSTRACT

The aim of this study was to assess the influence of Tanzania Revenue Authority (TRA) service quality on voluntary tax compliance among Small Medium Enterprises (SMEs) in Tanzania: A case of Singida Region. The sample size of 100 respondents was employed whereby probability and non-probability sampling techniques were applied to select the sample from taxpayers in Dodoma city. Structured questionnaires and a documentary review were used to collect data. Data were analysed quantitatively and qualitatively, with the computer software SPSS Version 20 which was used to analyze quantitative data using multiple linear regression analysis and descriptive statistics. The results indicated that the TRA service quality was found to be statistically significant positive influencing voluntary tax compliance among SMEs in Tanzania. Based on the findings the following policy implementation can be attained, that is the government should put effort to improve tax service by creating simple steps to tax payers. This study also recommends that other studies could employ secondary time series data to incorporate the effect of macro-economic variables on voluntary tax compliance.

Keywords: TRA, Service Quality, Voluntary Tax Compliance, SMEs, Tanzania

Discovery, 2023, 59, e95d1300

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Published: 1 August 2023