Business and Economics Journal

Department of Economics, Institute of Accountancy Arusha, University in Arusha, Tanzania

Publications

• Research   
  Assessment of Tax Administrators? Perception on Tax E-filing System in Arusha Tax Region
  Author(s): Moga Tano Jilenga* and Victor Ndelyanaruwa
  
  In a quest to enhance efficiency in tax administration, Tanzania has adopted comprehensive reforms to modernize its tax system particularly through intensification of the use of ICT systems, such as Tax e-filing. Most literature has focused on user perception and effectiveness of tax E-filing from taxpayers’ side but little is known on the part of tax administrators. This paper assesses the perception of tax administrators on E-filing system for Arusha tax region in Tanzania. A sample size of 75 tax administrators from Tanzania Revenue Authority - Arusha branch. A multi-stage sampling strategy was employed. At the first stage, a non-probability sampling technique was adopted to select the required relevant number of tax officials from appropriate departments at the Tanzania Revenue Authority. At the second stage, selection of respondents at the level of each branch employed prob.. Read More»
  DOI: 10.37421/2151-6219.2022.13.361

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