Factors Affecting Taxpayers’ Voluntary Compliance with Tax Laws: A Literature Review on Tanzania
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Tax compliance is a vital component of revenue generation for governments, particularly in developing nations such as Tanzania, where it significantly impacts public service funding and economic development. This literature review synthesizes existing research to examine the factors influencing taxpayers' voluntary compliance with tax laws in Tanzania, aiming to illuminate the motivations and challenges faced by taxpayers. Key themes identified in the review include tax knowledge and education, perceived fairness of the tax system, administrative efficiency, the influence of corruption, and the role of technology in enhancing compliance. The findings underscore the urgent need for targeted strategies to improve compliance, such as enhancing tax education programs, simplifying payment processes, and promoting transparency within tax administration. Ultimately, this review aims to provide actionable insights for policymakers and tax authorities, facilitating efforts to strengthen voluntary tax compliance and thus bolster Tanzania’s revenue system and socioeconomic development.
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