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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%).
Author: Mushi, Deograsias P.
Publishing Date: 2003-12
Publisher: University of Dar es Salaam Business School (UDBS)
Document type: Journal
Permanent document link: http://hdl.handle.net/20.500.12018/192
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