The efficient and effective tax education to SMEs in developing countries like Tanzania is critical to overcome the challenges of tax compliances. Despite the trend of tax reforms in Tanzania since 1998, the effects of tax education on Small and Medium Enterprises (SMEs) are still poor and many SMEs still see taxation process and cost as constraints to SMEs’ successes (Adam, 2012; Masanja, 2019). The study employed deductive approach, exploratory and descriptive survey methodology. The respondents involved 96 SMEs owners of Morogoro Municipality and four (4) TRA Education Department employees. The data collection tools involved the use of purposeful distributed questionnaires and interviews. The Statistical Package for Social Sciences (SPSS) was used to analyze data. The scope was to produce the frequency tables (Kothari, 209; Mbalwowa, 2014). To determine if the provision of tax education has resulted in tax compliance among SMEs, the results shown that to large extent there were high level of incompliancy on: timeliness for tax payment, voluntary tax payment, use of EFDs, issuance of fiscal receipts and online filing of tax returns. Therefore, the main attributing factors of tax incompliancy have been associated with tax education. The study recommends: to evaluate the tax education programs on revenue collection, complements information technology to disseminate tax education, carry out relational or causal studies of tax education on tax compliances across different demographic characteristics in Tanzania. More importantly, to promote a shift from the tax being assessed by TRA to self-tax assessment among SMEs through tax education program.

The advancement of science and technology has caused a revolution in procurement processes among public organisations worldwide. The purpose of the study was to examine the influence of e-procurement on ethical conduct improvement in Mzinga Corporation. The case study design was employed to collect qualitative data from the departments of procurement, stores, ICT, and Human Resource Management in Mzinga Corporation. A total of 45 participants were involved in interviews and Focus Group Discussions. Data analysis involved thematic analysis. The findings of the study showed that the use of e-procurement has an influence on employee ethical conduct. E-procurement, unethical conduct such as reduced collusion and corruption, having a single platform for all procurement activities and all specifications are open in the procurement system. All these reduced unethical conduct related to corruption and theft. Furthermore, it was found by the study that the use of e-procurement had reduced conflicts through strengthening relationships, observing equality and equity for bidders/suppliers, and reducing bureaucratic complexities. It was concluded that e-procurement is an important tool and a platform that links the pool of suppliers with public organisations. Mzinga Corporation has ethical standards to guide the employees to act ethically and one of the benefits of e-procurement is that it can control the behaviour of the employees in the public service. It is recommended that the procurement system should be open and accessible to all employees so as to strengthen participation and inclusion for the best of the institution in managing the resources.

The study on the effectiveness of the free education policy in Tanzania was conducted in fee-free secondary schools in Morogoro municipality. The study was guided by three specific objectives; investigate the implementation of the free education policy in Morogoro municipality, examine challenges facing the implementation of the free education policy in Morogoro municipality and recommend methods for the effective implementation of free education policy in Morogoro municipality. The data were collected by using interviews, questionnaires, and documentary reviews. The study indicated that stakeholders were involved in the implementation of FFE in many ways including educating parents, students, and the community concerning the innovation, encouraging parents to send their children to school, making sure that fee is not paid in schools, and improving the academic performance of students. Stakeholders were satisfied with the introduction of FFE because it has provided relief in terms of education costs to parents and guardians. The study also revealed changes due to the implementation of FFE in Morogoro municipality. The changes include an increase in students’ enrolment, attendance in schools, demands of capitation grants in schools, supply of teaching materials than before, school services and buildings, and opportunities for parents and guardians to engage in social and economic activities. For proper performance of students in schools and provision of FFE, there is a need for the government to improve the modality and amount of funds allocated to run schools. The study recommended an increase in community participation and minimising challenges in school-related activities of implementing FFE, their students (??) and the community on the concept of FFE. In ensuring the commitment of teachers and heads of schools to implement FFE in schools, the working conditions should be improved by remunerating teachers properly, building houses for teachers, ensuring transport for students and teachers, establishing sanitary services, ensuring in-service teachers training, and availing them with teaching resources. In eliminating the big teacher-student ratio and shortage of teachers in schools, the government and non-governmental organisations should strive to train new teachers and employ them in schools. The quality assurance and monitoring department in the district should be supported to visit schools regularly. Their regular visits are expected to provide support to teachers and schools in terms of technical and professional challenges in teaching and operation of the school.

This research examined the nexus between internal controls system and revenue collection effectiveness in energy utilities in Tanzania. Multiple regression analysis was applied to the collected data from respondents. It was revealed that, control environments and control activities have insignificant and positive association with revenue collection effectiveness while risk assessment and monitoring of controls had significant and positive influence to effectiveness in revenue collection. In order to improve revenue collection efficiency in energy utilities and other related public authorities in Tanzania, it is indispensable to support and improve internal controls system like segregation of duties, reconciliations and physical controls so as to bring efficiency in revenue collection. Also, assessment of risk is another control which needs to be undertaken in order to encourage revenue collection effectiveness. For all these controls to be active, monitoring of controls should be highly undertaken on periodic basis. Since our research considered energy sector as the study area particularly at TANESCO in Morogoro region, it is recommended that next studies should take into consideration other sectors and related public bodies.