Accounting and Transport Finance
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Masunga, F.J
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01 November 2020
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Perceptions and Practices of Taxpayers towards Voluntary Tax Compliance in Ilala Tax Region in Tanzania
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Keywords:
Tax compliance, Perceptions, Practices, Presumptive Taxpayers
Abstract
The study sought to identify the perceptions and practices of taxpayers towards voluntary tax compliance in Ilala Tax Region in Tanzania. Primary data were collected from sampled presumptive taxpayers through questionnaires. Descriptive statistics and sample t-test were used to compare the significances of mean values between perceptions and practices if greater than zero and describe the basic features of data being studied. Sample of 73 targeted participants was involved in this study (presumptive taxpayers). Concerning perceptions; the results show that there are positive perceptions of taxpayers with regard to government policy, benefit of paying taxes and willingness to pay taxes. However, the study concluded that the mean values of taxpayers who do not practice preparing tax documents is higher than that of taxpayers who practice on preparing tax documents. Thus, we recommend the Government to persistently provide tax education that has positive effect on voluntary tax compliance and record keeping.
