Influencing Tax Compliance in SMEs through the Use of ICTs
Keywords:
E-transparency; ICT; Tax Compliance; SMEsAbstract
This paper presents a discussion on the use of e-transparent
tools in addressing challenges of tax compliance in Small and Medium
Enterprises (SMEs) of Tanzania. The discussion begins by providing the
background of the study and the problem under investigation. This
background is followed by the outline of objectives, significance of the
study and the methods used. The later sections identify factors
influencing voluntary compliance and how the use of ICTs positively
improves voluntary compliance by taxpayers. The last section provides
the conclusion of the study.
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Copyright (c) 2014 Edison Wazoel Lubua
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