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Income tax law simplification and tax compliance: a case of medium taxpayers in Zanzibar

Business Management Review

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Title Income tax law simplification and tax compliance: a case of medium taxpayers in Zanzibar
 
Creator Khalfan, Shuweikha S; University of Dar es Salaam
Kitindi, Ernest; University of Dar es salaam
Chalu, Henry; University of Dar es salaam
 
Description Tax law simplification was among tax reform strategies formulated to address tax law complexity and improve tax compliance. Although it is about two decades of implementation of the new tax laws, little is known on the effect of such simplification on tax compliance. This paper examined the influence of the Income Tax Law (ITL) simplification on tax compliance in Zanzibar. A survey was conducted among 367 medium taxpayers registered with TRA– Zanzibar. Descriptive and Structural Equation Model were used for data analysis. The findings reveal that tax compliance level of medium taxpayers is high and the ITL simplification positively and significantly influenced tax compliance among medium taxpayers in Zanzibar. The study found medium taxpayers considered the ITL as readable, though the challenge was on its understandability and applicability. This study urges tax authorities to improve the ITL education and establish a special unit to deal with medium taxpayers only.
 
Publisher University of Dar es Salaam
 
Contributor —
 
Date 2020-07-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
text/html
 
Identifier https://journals.udsm.ac.tz/index.php/bmr/article/view/3484
 
Source Business Management Review; Vol 23, No 1 (2020): Business Management Review; 1-18
2546-213X
0856-2253
 
Language eng
 
Relation https://journals.udsm.ac.tz/index.php/bmr/article/view/3484/3328
https://journals.udsm.ac.tz/index.php/bmr/article/view/3484/3378
 
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