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The Role of Post Clearance Audit on Enhancement of Tax Compliance and Revenue Collection in Tanzania: The Case of Dar-Es-Salaam Region

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Show simple item record Sikazwe, Gustave 2020-06-16T17:27:06Z 2020-06-16T17:27:06Z 2013
dc.identifier.citation APA en_US
dc.description Dissertation Submitted to Mzumbe University, Dar es Salaam Campus College in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science in Accounting and Finance (MSc.A&F) of Mzumbe University en_US
dc.description.abstract The study is about the role of Post Clearance Audit to the improvement of revenue collection and voluntary compliance. It is based on both theoretical and empirical literature on taxation. In addition to that the study has involved review of official documents, discussion and consultation with selected taxpayers, and a brief interview among customs officials to obtain their views on the role of Post Clearance Audit on enhancement of tax compliance and revenue collection. Both qualitative and quantitative research design were used. On one hand findings reveal that PCA has enhanced tax compliance. Before PCA taxpayers were not bothering on the accuracy of custom declaration while now the contrary is the case because they know that TRA is monitoring and in case there is short levy additional assessment will be raised. Most of Taxpayers would prefer to pay the correct duties and taxes on their importation to avoid future additional assessments and penalties in case of evasion. On the other hand findings revealed that PCA has enhanced tax revenue collection. Before, taxpayers were sure that once assessment has been raised and duties and taxes paid, there was no more payment in regard to that particular import. It is therefore recommended that PCA should be strengthened to ensure continuous tax compliance which will result into rise in revenue collection. This research concluded that PCA has enhanced tax compliance and tax revenue collection in the country. Most of taxpayers have opted to comply rather than to wait for PCA to come for audit which may attract penalties and fines. Through PCA taxpayers are declaring properly at customs which in turn increases revenue collection. Also additional assessment which is issued by PCA unit contributes substantial amount to the aggregate revenue collection by TRA. en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject Tax compliance en_US
dc.subject Revenue collection en_US
dc.subject Post clearence audit en_US
dc.title The Role of Post Clearance Audit on Enhancement of Tax Compliance and Revenue Collection in Tanzania: The Case of Dar-Es-Salaam Region en_US
dc.type Thesis en_US

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