Business environment and attitudes towards tax in Tanzania: Implication on firm compliance behaviour

Abstract

This paper provides an empirical investigation into tax compliance at firm level in Tanzania. The study data was collected through a survey. Interviews and questioners were employed. Data indicates that many business firms in the sample opened up just after 1990. Many firms have between I - 5 employees, and few have between 10 and 30. About 60% of the firms in the sample are dealers in the retail business. Restaurants, hotels and bars constitute 6% of the sample. The retail business category includes many small dealers in food and beverages (about 50%).