Assessment of quality of tax payers’ services on the performance of Tanzania Revenue Authority: The case of Zanzibar
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Date
2014
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Journal ISSN
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Publisher
Mzumbe University
Abstract
The study set out to examine the relationship between the quality of tax payer’s services and performance of TRA in tax revenue Collection. The study used a cross-sectional survey design. This design was adopted so as to exhaustively study the variables within the stipulated time. The research instruments were self-administered questionnaires. Convenience sampling was used to select respondents from the sample size. The research objectives were to identify services offered to taxpayers by TRA; to assess the quality of services received by taxpayers at TRA; to assess the performance of tax revenue collections and to determine the relationship between the qualities of taxpayer services received and the performance of tax revenue collections. The study was conducted in a descriptive and analytical cross-sectional survey. Both qualitative and quantitative data were collected using research questionnaires and personal interviews. The research found that the performance of tax revenue collections at the TRA in Zanzibar was good for the period 2010/11 -2011/12 respectively, the quality of taxpayer services TRA provided was not good while the services quality was positively correlated and significant affect the performance of tax revenue collection. The research recommends that TRA should improve taxpayer services which is positively influenced the performance of tax revenue collections with focus on the Reliability, responsiveness, and assurance, empathy and tangibility determinants of taxpayer service quality which would raise revenue collection and increase the taxpayer’s compliance. The customer survey should introduce to find out the quality of services provided and obtain regular feedback. This would help in identify area of weakness so as to develop means for improvement.
Description
A research Report Submitted in Partial Fulfillment of the Requirements for Award of Degree of Masters of Science in Accounting and Finance (MSc.A&F) of Mzumbe University
Keywords
taxation, direct taxation, revenue, income tax, revenue sharing, Tanzania Revenue Authority, Zanzibar –Revenue Authority, Taxpayer services, Corporation Tax, Employment Income, Withholding Tax, Value Added Tax (VAT
Citation
APA