Economics, Econometrics and Finance
4 years ago

Small businesses in Tanzania boost economy through voluntary tax compliance

voluntary tax compliance behavior among SMEs in Dar es salaam, Tanzania
Rose Mwalingo

Paper Summary

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The study looked at how small businesses in Dar es Salaam, Tanzania, behave when it comes to paying taxes. The researchers found that factors like trust in the government, awareness of tax laws, and perceived fairness of the tax system influence whether SMEs voluntarily comply with tax regulations. This suggests that improving trust, awareness, and fairness could help increase tax compliance among small businesses in the area.