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Assessing the vat compliance of Marketing intermediaries in Tanzania :a case of Coca cola kwanza distributers, Dar Es salaam

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dc.contributor.author Kibwigiri, Mrisho Ramadhani
dc.date.accessioned 2016-03-18T04:47:10Z
dc.date.available 2016-03-18T04:47:10Z
dc.date.issued 2013
dc.identifier.uri http://hdl.handle.net/11192/929
dc.description A Thesis/Disertation Submitted in Fulfilment of the Requirement for Award of Masters of Science in Accounting and Finance (MSc A&F) at Mzumbe University en_US
dc.description.abstract The study will subjective was to assess the Value Added Tax (VAT) Compliance of market intermediaries. The quantitative approach was employed using a sample of eighty (90) population of TRA, Accademic Institutions, NGO’s and VAT compliance from Dar es salaam where by both prospective corespondents of the study gave our questionnaires to fill in. The study’s instruments deployed included questionnaires and secondary data from different sources. The data collected have been, compiled, presented and analyzed. The data collected from the field were analyzed using SPSS. This study is based only to VAT complience of Market intermediaries dealing with soft drinks, a case study of Coca-Cola Kwanza Distributersparticularly in dar es salaam. This study helped to shw how TRA fail in Tax collections and to find out the reasons influences this group to envade VAT. The anticipation outcome of this study is the identification of the reasons influence VAT Compliance of market intermediaries to envade VAT Tax and the better solution of this promlem. This findings information will likely impact the design of future VAT policies and improvement of the VAT Act. The main objective was to find out how or to determine the reasons of VAT registered Compliance of market intermediaries in Tanzania not paying VAT particularly in Dar es Salaam to the achievement of VAT main objectives, case study of Coca-Cola Kwanza Agents. The findings showed that, TRA does not collect Tax to the bigger numbe of people not only Marketing Intermediaries of soft drinks. Also many businessmen they don’t pay VAT because of the returned services given out by the govrnment to improve their business and their environment. The study recommendations were based on two sides. Recommendations regards what TRA should do to improve their performance include; effectiveness operations, proper records management, capacity building, strong established policies, good governance and accountability. On the other hand some of the recommendations were drawn on procedures and policies that TRA need to establish so as to minimize if not to eliminate people who doesn’t want to pay VAT, they include close monitoring, develop and make available different guidelines manuals, develop appropriate Tax collection mechanism. en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject vat compliance en_US
dc.subject Marketing intermediaries en_US
dc.title Assessing the vat compliance of Marketing intermediaries in Tanzania :a case of Coca cola kwanza distributers, Dar Es salaam en_US
dc.type Thesis en_US


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