Malima, Agness2024-08-212024-08-212013APAhttps://scholar.mzumbe.ac.tz/handle/123456789/1076A dissertation report submitted to Mzumbe University, Dar es Salaam campus college in partial fulfilment of requirements for the award of Master of Science in Accounting and Finance of Mzumbe UniversityThis study intended to find how the attitude of tax clients of taxation system can be enhanced. Generally, the study aimed to evaluate factors promoting income tax collection from SMEs. The following were specific objectives: To determine the extent to which income tax voluntarily comply with income tax regulations in Tanzania, to determine the effectiveness of block system administrative approach in influencing SMEs Compliance, and identify factors mostly influencing the perception of SMEs on voluntary tax returns. The literature of the study lead to the formulation of the following theories: Clients’ Tax education status does not determines the rate of voluntary compliance by tax payers, the rate of client’s visitation by tax officers does not relate to client’s tax compliance status, Client’s experience on business has no influence to voluntary tax compliance. The study used mixed research methods to test the hypotheses in meeting stated objectives. Data were collected through survey questionnaire, interview and the review of documents. The information was based on TRA Kinondoni tax region. Data were analysed through the use of SPSS Version 20. The results of the study observed the following facts:- 1) the majority of customers were not registered to TRA 2) Both registered and unregisterd clients have low awareness of tax laws. 3) There is a weak block system administration 4) The integrity of TRA staff significantly affects the compliance of clients with income tax return regulations.enIncome taxSMEsTanzania Revenue Authority (TRA)Thesis