Relationship between perceived behavioral control and voluntary taxpayers’ compliance among small taxpayers in Tanzania: A case of Singida region

Abstract

This study examines the relationship between small-scale taxpayers' voluntary tax compliance and their perception of behavioural control in Tanzania, with a particular focus on the Singida Region.  A sample of 144 small taxpayers was given structured questionnaires to complete as part of a quantitative methodology.  Multiple linear regression analysis was used to analyse the data using the Statistical Package for the Social Sciences (SPSS). The findings show that small taxpayers' voluntary tax compliance is positively and statistically significantly impacted by perceived behavioural control.  The study comes to the conclusion that small-scale taxpayers' voluntary compliance is significantly influenced by their perception of behavioural control.  Based on these conclusions, the study recommends putting in place educational programs to raise tax awareness, encourage collaboration between taxpayers and the Tanzania Revenue Authority (TRA), and establish supportive legislative measures to increase voluntary compliance.  In order to have a more comprehensive understanding of voluntary tax compliance behaviour, future research is recommended to look into additional contributing elements and conduct comparative studies in various nations.