The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania

Mohamed Issa Buzohera

Journal of Tax Reform, 2025, vol. 11, issue 1, 200-220

Abstract: Low tax compliance rates among small and medium-sized enterprises (SMEs) in developing countries, including Tanzania, pose a significant challenge to national revenue collection and economic stability. This study delves into this persistent issue by examining the interplay between attitudes toward tax compliance and the influence of social dynamics on compliance behavior. Using structured questionnaires administered to SMEs in Dar es Salaam and Dodoma, the analysis reveals a strong positive relationship between tax compliance attitudes and behavior (β = 0.527, t = 7.573, p

Keywords: entrepreneurial tax compliance; tax attitudes; tax compliance; social forces; SMEs (search for similar items in EconPapers)
JEL-codes: G40 L60 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:200-220

DOI: 10.15826/jtr.2025.11.1.198

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