Tag Archives: tax administration

Enhance Tax Administration to Informal Traders in Tanzania through Digital Technology- The User Requirements Definition (Published)

Citation: William Clifford Gomera (2022) Enhance Tax Administration to Informal Traders in Tanzania through Digital Technology- The User Requirements Definition, European Journal of Business and Innovation Research, Vol.10, No.2, pp. 30-59

Abstract: Studies on mobile technology have so far focused on the usage of digital technology to enhance business operations. However, in Tanzania, little is known on the user requirements for a technological solution that connects informal practitioners and regulatory framework. Therefore, this study focuses on a digital tool to enhance the tax administration of informal practitioners. The user requirement considered set-up of informal traders, the canon of tax, activity theory, and the technological acceptancy model. This qualitative study, collected data through focus group discussions, interviews, document reviews, site visits and studio work. The study confirmed that digital tools should enhance activities, and the qualities that attract informal traders to use. The study resulted in an early-stage prototype, also, the lesson on establishing user requirements that connect informal practitioners and regulatory framework was learned. This paper contributes to the inclusion of informal practitioners in digital technology and taxation in developing economy like some of African Countries.

Keywords: informal traders, prototyping, tax administration, user requirements

Strategy to close tax gaps created by tax avoidance and tax evasion in Nigeria: an overview (Published)

The increase in the tax avoidance and tax evasion among the taxpayers has become a subject of discourse among the tax authorities and other stakeholders across the globe.  Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of taxpayer. In view of the above, this paper examines the strategy to close tax gaps created by tax avoidance and tax evasion. Contents analysis research design was adopted by reviewing the available literature in the field of this study. It was discovered that Voluntary Asset and Income Declaration Scheme, effective communication of tax benefits to the taxpayers enhance voluntary compliance with payment of tax by taxpayer. Equitable distribution of amenities without using sentiment ,religion, tribe among other things will also increase tax revenue while ,transparency and accountability, consistent updates to the taxpayer’s registry, equitable distribution of income and use electronic channels for simple transactions were also identified as part of strategies to close the gap created by tax avoidance and tax evasion.

Citation: Olufemi F. Oladejo  (2021) Strategy to close tax gaps created by tax avoidance and tax evasion in Nigeria: an overview, European Journal of Accounting, Auditing and Finance Research, Vol.9, No. 7, pp.55-63

Keywords: Nigeria voluntary compliance, Tax Evasion, Taxpayer, Voluntary Asset and Income Declaration Scheme, equitable distribution of income, tax administration, tax avoidance, tax revenue taxpayers’ registry