The Relationship between Tax Transparency, Trust and Taxpayers’ Voluntary Compliance in Tanzania

Chindengwike, James; Kira, Alex Reuben

doi:10.2139/ssrn.3994347

Cited by 5 publications

(4 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The results showed that taxpayers believed that GEF and TAT could influence government attitudes. The outcome confirmed previous research that discovered positive effects between government effectiveness, tax authority transparency and government attitude (Chindengwike & Kira, 2021;Chisadza et al, 2021;Omotoye et al, 2021;Zvereva et al, 2021). The fiscal illusion theory in tax compliance also supported the findings from previous studies (Martinez-Vazquez, Harwood & Larkins, 1992;Nkundabanyanga et al, 2017).…”

Section: Discussionsupporting

confidence: 89%

“…Research in the past has measured the impact of corporations concerning government attitude; however, this study used individuals. Government effectiveness (Chisadza et al, 2021;Omotoye et al, 2021) and Tax authority transparency (Chindengwike & Kira, 2021;Zvereva et al, 2021) were found in these study, as predicators of voluntary tax compliance. Thus, forming the dependent variable and the independent variable of government attitude.…”

Section: Conceptual Frameworkmentioning

confidence: 51%

“…Therefore, existing literature regarding tax compliance has recognised government effectiveness as an important factor in determining tax compliance behaviour (Gberegbe, 2017). On the other hand, tax authority transparency, as stated previously, has been described as another significant factor influencing taxpayers' compliance attitude (Chindengwike & Kira, 2021;Zvereva et al, 2021). Tax authority transparency has a huge influence on taxpayer's compliance decisions and the following and abiding of government policies and programs.…”

Section: Literature Reviewmentioning

confidence: 89%

“…It shows how successful government programs, policies and the rule of law have been implemented to carry citizens along. Previous researchers have suggested some government attitudes that can change its citizen's behaviour: tax authority transparency (Chindengwike & Kira, 2021;Zvereva et al, 2021), government effectiveness (Chisadza et al, 2021;Omotoye et al, 2021), government fairness (Faizal & Palil, 2015;Jurney et al, 2017), government trust (Batrancea et al, 2019;Saruji et al, 2019), government competency (Houston & Lauren, 2013;Popkin & Michael, 1999) public service (Kampen et al, 2006;Steven & Geert, 2003) satisfaction (Christensen & Per, 2005;Welch et al, 2004), voice and accountability (Awotomilusi et al, 2019;Fereidouni et al, 2011) and government corruption (Rosid et al, 2019;Schlenther, 2017). The present study limited its scope by only examining government effectiveness and tax authority transparency to determine the tax compliance behaviour of Nigeria's people.…”

Section: Literature Reviewmentioning

confidence: 99%

See 3 more Smart Citations

Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria

Yahaya¹,

Turmin²,

Johari³

et al. 2022

IJARAFMS

View full text Add to dashboard Cite

An effective government's performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities.

show abstract

Section: Discussionsupporting

confidence: 89%

Section: Conceptual Frameworkmentioning

confidence: 51%

Section: Literature Reviewmentioning

confidence: 89%

Section: Literature Reviewmentioning

confidence: 99%

See 2 more Smart Citations

Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria

Yahaya¹,

Turmin²,

Johari³

et al. 2022

IJARAFMS

View full text Add to dashboard Cite

show abstract

Influence of Value Added Tax Revenue on Private Domestic Investment in Developing Countries

Chindengwike

2022

JGE

Self Cite

View full text Add to dashboard Cite

The study's overarching goal is to assess the influence of Value Added Tax (VAT) revenue on private domestic investment in emerging countries. The study used a time series research design, and it is a case study of one country, Tanzania. Annual time series data from 1998 to 2020 were used in the study. The data on tax income (VAT) is taken from the Tanzania Revenue Authority website and the Bank of Tanzania, while the data on private domestic investment as Gross fixed capital formation of the private sector as a percentage of GDP is obtained from the World Bank. Following the first tests for heteroscedasticity, multi-collinearity, unit roots, lag length selection, and co-integrating vectors. The long-run and short-run correlations were then computed. The findings demonstrated that in the long run, value added tax is negatively associated to private domestic investment. The analysis showed a negative association between the degree of investment and the value added tax parameter estimates. Even though value added tax generates government revenue, increasing it encourages tax evasion and leads to high prices of goods, putting the burden on low-income earners, reducing disposable income and distorting saving and private domestic investment. The study recommends that governments reduce VAT rates, simplify their tax regimes, address any tax administrative issues, and plug all gaps for tax evasion in order to increase revenue generation and attract private investments. For example, the government should improve an appropriate tax system and implement progressive tax reforms to attract private investors. As the study's findings demonstrated that value added tax has a negative long-term impact on investment, a greater value added tax levied causes higher corporate costs. Governments must also lower VAT rates, simplify their tax regimes, address any tax administrative issues, and close any gaps for tax evasion in order to increase revenue generation and attract private investment. For example, the government should improve an appropriate tax system and implement progressive tax reforms to attract private investors. As the study's findings demonstrated that value added tax has a negative long-term impact on investment, a greater value added tax levied causes higher corporate costs.

show abstract

Nexus Between Money Supply and Economic Development in East Africa Countries: An Empirical Study using ARDL

Chindengwike

2022

JGE

Self Cite

View full text Add to dashboard Cite

This study assesses the connection between money supply and economic growth in developing countries. The study made use of time series data from the National Bureau of Statistics (NBS) and Bank of Tanzania. The study was looked at using the Auto Regressive Distributed Lag Model (ARDL). The study demonstrates that overall, the money supply has a significant favorable effect on economic expansion. The results demonstrate that the money supply boosts economic growth in underdeveloped nations. The results of the study indicate that, on the whole, the money supply has a significantly favorable effect on economic expansion. According to the results, emerging nations' economies expand faster when there is more money available. In order to forecast the future value of economic growth, the study also recommended that future studies include exogenous variables in autoregressive integrated moving averages.

show abstract

The Relationship between Tax Transparency, Trust and Taxpayers’ Voluntary Compliance in Tanzania

Cited by 5 publications

References 1 publication

Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria

Understanding the Effect of Government Attitudes on Voluntary Tax Compliance in Nigeria

Influence of Value Added Tax Revenue on Private Domestic Investment in Developing Countries

Nexus Between Money Supply and Economic Development in East Africa Countries: An Empirical Study using ARDL

Contact Info

Product

Resources

About