ビジネスと経済ジャーナル

Assessment of Tax Administrators’ Perception on Tax E-filing System in Arusha Tax Region

Abstract

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 probability sampling technique in which once the eligible tax officials were listed, random selection was used to get the appropriate number relative to branch sizes. Findings revealed that tax administrators perceive the system to be largely effective with respect to parameters of information quality and system quality. However, improvement is still needed on precision, completeness on data uploading, usability and efficiency of the system. This calls for continuous improvement of the system, in particular the parameters of precision and completeness of data uploading as well as usability and efficiency to further enhance its effectiveness.