The study explored the implication of an upgraded taxpayer portal on tax compliance among business entrepreneurs in Tanzania. A technological acceptance model (TAM) was used to guide the study, and awareness, acceptability, and usefulness were the variables that predicted tax compliance. The study involved taxpayers with high tax liabilities in the Dar-es-Salaam and Coast regions. The regions were chosen because Dar-es-Salaam has many business entrepreneurs and contributes significantly to tax collection compared to other regions. The Coast region has a fragmented tax administration system that complicates a few entrepreneurs with high tax liabilities and tax collection. The study area was selected purposefully due to the ease of access to data. The sample size was 400 respondents determined using Rahman’s (2023) formula, while selection of respondents to be included in the study was by snowballing, where one respondent directed the other who had a similar problem. Questionnaires and interviews were the means of data collection, and out of 400 respondents, 345 were interviewed and filled out the questionnaires. The results indicated that most of the respondents who participated had primary and secondary education levels and low knowledge of using the upgraded taxpayers portal. Awareness, acceptability, and usefulness contributed to 56.3% of the change in tax compliance. This implied that 43.7% of the factors were not explored and that these factors were important in enhancing tax compliance among taxpayers. The study recommended that more seminars, workshops and training were important to increase awareness among the taxpayers.
Cite this paper
Badi, L. and Maliganya, W. (2025). The Implications of Upgraded Taxpayers Portal System on Tax Compliance among Business Entrepreneurs in Tanzania. Open Access Library Journal, 12, e3003. doi: http://dx.doi.org/10.4236/oalib.1113003.
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