Tax administration, Taxpayer’s Reciprocity and Compliance in Tanzania: Empirical Evidence from a Survey

  • Ryoba Mzalendo
  • Cyril Chimilila
Keywords: Tax administration; taxpayer reciprocity; tax compliance attitude; Tanzania


This paper analysed the effects of tax administration on taxpayer reciprocity and compliance. Four aspects: trust in the tax administration, corruption in tax administration, awareness and certainty of taxes to be paid, and ability of the tax administration to detect tax evaders were assessed. We obtained strong support that these variables significantly influence reciprocity and compliance. The tax administration in Tanzania therefore needs to improve on these aspects in efforts to boost voluntary tax compliance. Also, in the same vein of making people more compliant there is a need to improve on provision of tax education. Likewise, the enhancement in utilisation of ICT in tax administration processes.


Journal Identifiers

eISSN: 2453-5966
print ISSN: 1821-8148