Determinants of access to tax information among small and medium enterprises: A case of the Kariakoo tax region, Tanzania

Grace M. Mvamba; Nicholaus Mwalukasa; Philbert  Nyinondi

doi:10.51867/AQSSR.3.1.33

Auteurs-es

Grace M. Mvamba Sokoine University of Agriculture, Tanzania Auteur-e https://orcid.org/0009-0008-9302-1754
Nicholaus Mwalukasa Sokoine University of Agriculture, Tanzania Auteur-e
Philbert Nyinondi Sokoine University of Agriculture, Tanzania Auteur-e https://orcid.org/0009-0008-6526-533X

DOI :

https://doi.org/10.51867/AQSSR.3.1.33

Mots-clés :

Determinants of Tax Information, Kariakoo, Small and Medium Enterprises, Tanzania

Résumé

Access to accurate and timely tax information is essential for enhancing tax compliance and operational efficiency among small and medium enterprises [SMEs]. In Tanzania, SMEs constitute a significant portion of the economy, yet they often face systemic barriers that limit access to vital tax-related information. This study investigates determinants influencing access to tax information among SMEs within the Kariakoo Tax Region. It examines the extent of access to tax information and assesses factors affecting it. The study adopted institutional theory. A descriptive research design with quantitative and qualitative approaches was employed. Stratified random sampling selected 156 SMEs among 255 SMEs. Data was collected through structured questionnaires and analyzed using SPSS, and thematic analysis supported interview findings. The study found that access to tax information among SMEs was moderate. The most used sources of tax information were the TRA website (43.6%), fellow networks (44.2%), and social media platforms (50.4%). Furthermore, the study reveals that business experience (β = 0.454, p < 0.001), financial literacy (β = 0.185, p = 0.026), technological infrastructure (β = 0.175, p = 0.03), and language and communication (β = 0.240, p = 0.004) significantly influenced access to tax information. The study concludes that access to tax information among SMEs is moderate. Access to tax information is influenced by demographic attributes and institutional and infrastructural factors. The study recommends that the Tanzania Revenue Authority invest in digital infrastructure and promote digital inclusion to enable wider access to online tax information platforms. Also, the Tanzania Revenue Authority should initiate focused interventions on enhancing financial literacy, strengthening advisory support, and simplifying communication strategies.

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