Assessing the Influence of Tax Rate and Penalties on Tax Compliance in Tanzania

Simple item page
dc.contributor.authorDafi, Deogratias B.
dc.contributor.authorChille, Felix J.
dc.date.accessioned2025-09-23T10:04:56Z
dc.date.issued2023-11-21
dc.description.abstractThe purpose of this study is to evaluate the effect of tax rate and tax penalty on business owners in Tanzania. The study wanted to validate the Economic Deterrent Theory on Tax Compliance The approach used was a survey strategy on the research process undetaking. The 400 sample of respondents were selected from the targeted population. Structural Equation Modelling was utilized on the analysis. The results showed that tax rate and the tax penalty do not significantly influence tax compliance among business owners in Tanzania. The findings disconfirm the economic deterrence theory. Therefore, tax authorities in Tanzania should explore other determining factors beyond tax rate and tax penalties to enhance tax compliance among business owners.
dc.description.sponsorshipCollege of Business Education
dc.identifier.citationDafi, Deogratias B. & Chille, Felix J. (2023). Assessing the Influence of Tax Rate and Penalties on Tax Compliance in Tanzania
dc.identifier.issn2665 – 0681
dc.identifier.urihttps://dspace.cbe.ac.tz/handle/123456789/202
dc.language.isoen
dc.publisherCBE – Proceeding BEDC
dc.subjectTax Compliance
dc.subjectTax rate
dc.subjectTax penalty
dc.titleAssessing the Influence of Tax Rate and Penalties on Tax Compliance in Tanzania
dc.typeArticle

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Assessing the Influence of Tax Rate and Penalties on Tax Compliance in Tanzania 1 (1).pdf
Size:
544.63 KB
Format:
Adobe Portable Document Format
Download

License bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download

Collections

Conference Proceedings