The University of Southampton
University of Southampton Institutional Repository

SMEs’ corporate income tax compliance in Tanzania

SMEs’ corporate income tax compliance in Tanzania
SMEs’ corporate income tax compliance in Tanzania
Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour.

Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance.

Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.
Mahangila, Deogratius Ng'winula
2b4e8272-eb56-4b3d-a5d0-8ed2869268ce
Mahangila, Deogratius Ng'winula
2b4e8272-eb56-4b3d-a5d0-8ed2869268ce
HOLLAND, KEVIN MP
91511fcc-a84b-44b6-98ee-13b6ebde71da
Lassou, Philippe
b72d8384-7fd6-4cdd-9605-6d3b8d6b17e9

Mahangila, Deogratius Ng'winula (2014) SMEs’ corporate income tax compliance in Tanzania. University of Southampton, Southampton Business School, Doctoral Thesis, 286pp.

Record type: Thesis (Doctoral)

Abstract

Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the thesis analysed whether corporate income tax compliance costs affect SMEs tax compliance behaviour.

Laboratory experimental methods found corporate income tax penalties levied on individual tax managers might be more effective than corporate income tax penalties charged on corporates. Also high tax compliance costs may decrease tax compliance levels. Likewise, a survey method discovered perceptions of retributive and procedural justice might associate with tax compliance behaviour. However, a perception of procedural justice can moderate the relationship between retributive justice and tax compliance.

Conclusively, tax authorities may increase SMEs’ corporate income tax compliance by imposing corporate income tax penalties on tax managers, but these penalties should be perceived to fit the crime of corporate tax non-compliance and imposed through fair procedures. Also, the authorities may increase SMEs’ corporate tax compliance by decreasing tax compliance costs. Shortly, the thesis contributes to the limited tax literature on corporate income tax compliance, procedural and retributive justice and usage of real taxpayers in an experiment.

PDF
Mahangila.pdf - Other
Download (35MB)

More information

Published date: October 2014
Organisations: University of Southampton, Southampton Business School

Identifiers

Local EPrints ID: 370451
URI: http://eprints.soton.ac.uk/id/eprint/370451
PURE UUID: a04f288d-313f-4c48-b313-c646386902e8

Catalogue record

Date deposited: 08 Dec 2014 16:26
Last modified: 17 Jul 2017 21:51

Export record

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×