Effect of Taxpayer Education on Voluntary Tax Compliance by Value Added Tax (VAT) Taxpayers in Dodoma, Tanzania

Abstract

The study investigates the effect of taxpayer education programs on voluntary tax compliance among VAT taxpayers in Dodoma, Tanzania. Using a mixed methods approach, data was collected from taxpayers through questionnaires and interviews with Tax Revenue Authority officials. Results indicate that tax education through various channels such as mass media, print, and social media positively and significantly influences voluntary compliance. The study highlights the importance of frequent and integrated tax education programs by the Tanzania Revenue Authority (TRA) to improve compliance and increase tax revenue.