Economics at your fingertips  

Tax administration, Taxpayer’s Reciprocity and Compliance in Tanzania: Empirical Evidence from a Survey

Ryoba Mzalendo and Cyril Chimilila

African Journal of Economic Review, 2020, vol. 08, issue 2

Abstract: This paper analysed the effects of tax administration on taxpayer reciprocity and compliance. Four aspects: trust in the tax administration, corruption in tax administration, awareness and certainty of taxes to be paid, and ability of the tax administration to detect tax evaders were assessed. We obtained strong support that these variables significantly influence reciprocity and compliance. The tax administration in Tanzania therefore needs to improve on these aspects in efforts to boost voluntary tax compliance. Also, in the same vein of making people more compliant there is a need to improve on provision of tax education. Likewise, the enhancement in utilisation of ICT in tax administration processes.

Keywords: Public; Economics (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.22004/ag.econ.304726

Access Statistics for this article

More articles in African Journal of Economic Review from African Journal of Economic Review
Bibliographic data for series maintained by AgEcon Search ().

Page updated 2021-01-16
Handle: RePEc:ags:afjecr:304726