volume 33, issue 1, P35-63 2017
DOI: 10.1108/maj-06-2016-1390
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Henry Chalu, Hassan Mzee

Abstract: Purpose This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors. Design/methodology/approach The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the ta…

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