Authors : Kolia Omari Mponda

Volume/Issue : Volume 9 - 2024, Issue 10 - October

Google Scholar : https://tinyurl.com/yfasyxa7

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DOI : https://doi.org/10.38124/ijisrt/IJISRT24OCT488

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Abstract : Taxpayers VAT compliance has been a constant concern for tax administration in developing countries including Tanzania. This is partly due to the nature of this tax and the portion of revenue contributed by this tax to finance public services. The purpose of this study is to evaluate the effect of VAT compliance strategies on taxpayer adherence in Tanzania, specifically focusing on the TRA in Morogoro Municipality. The research targeted VAT-registered taxpayers and TRA staff in Morogoro Municipality. Sample size for this study was 88 respondents. Data were gathered through questionnaires and interviews. Quantitative data were analyzed using multiple ordinary least squares regression model, The study highlights that VAT compliance is notably influenced by the relationship between tax officials and taxpayers, the involvement of tax advisers, and the frequency of tax audits, with the relationship between tax officials and taxpayers having the most significant impact. Information sources on VAT, however, do not significantly affect compliance levels. To enhance VAT compliance, it is recommended that tax authorities focus on improving interactions between officials and taxpayers, increase the involvement of tax advisers, and conduct regular and thorough tax audits. Additionally, while information sources were not found to be highly influential in this study, providing clear and accessible VAT information remains important for ensuring that all taxpayers are well-informed.

Keywords : Vat Compliance Strategies and Taxpayer Compliance.

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