Businesses In Tanzania Research Articles

Traveler's Social Media Use Continuous Intention During post Covid-19 Pandemic: The Extended Theory of Planned Behaviour

This paper examined the determinants of tax payments by Multinational Enterprises (MNEs) in Tanzania. The quantitative study applied an explanatory design on a panel sample of 107 MNEs from 2017 to 2019, making a total of 321 firm-year observations. Informed by the Coase theory of the firm and the financing model of the firm, transaction costs, leveraging, and interest expense deductibility tax incentive were independent variables. The collected and coded data were analyzed descriptively using mean score and inferentially using multiple regression technique. The study found that transaction costs and leverage positively and significantly affect tax payments and interest expense deductibility had no effect. The study concludes that MNEs transaction costs are critical as they affect tax payments. Practically, the study highlights the need for the government to address the high cost of doing business in Tanzania but keep the cost of tax avoidance high. Also, the study highlights the value of financial sector development and considerate deleveraging regulations. Empirically, the study contributes as the first to consider the impact of the cost of doing business on tax payments by MNEs. The study truncated the data observation up to 2019, and failing to analyze the Covid 19 era and shock (2020, 2021, and 2022) with a limited number of factors affecting tax payments by MNEs. Future research needs to consider addressing these gaps.

Factors Influencing Tax Payments by Multinational Enterprises in Tanzania

This paper examined the determinants of tax payments by Multinational Enterprises (MNEs) in Tanzania. The quantitative study applied an explanatory design on a panel sample of 107 MNEs from 2017 to 2019, making a total of 321 firm-year observations. Informed by the Coase theory of the firm and the financing model of the firm, transaction costs, leveraging, and interest expense deductibility tax incentive were independent variables. The collected and coded data were analyzed descriptively using mean score and inferentially using multiple regression technique. The study found that transaction costs and leverage positively and significantly affect tax payments and interest expense deductibility had no effect. The study concludes that MNEs transaction costs are critical as they affect tax payments. Practically, the study highlights the need for the government to address the high cost of doing business in Tanzania but keep the cost of tax avoidance high. Also, the study highlights the value of financial sector development and considerate deleveraging regulations. Empirically, the study contributes as the first to consider the impact of the cost of doing business on tax payments by MNEs. The study truncated the data observation up to 2019, and failing to analyze the Covid 19 era and shock (2020, 2021, and 2022) with a limited number of factors affecting tax payments by MNEs. Future research needs to consider addressing these gaps.

Supporting business functions influencing the formalization of charcoal business in Tanzania

Charcoal business, production, and sustainability are all under the control of government regulations. In Tanzania, the entire charcoal value chain employs approximately two million people. As a result, there are unreliable records for registered actors, and it is difficult to accurately quantify the annual amount of charcoal production and revenue collected by the Tanzanian government. Supporting functions are legally provided activities and services to support charcoal actors to formalize their business, including participation in the formulation of forest laws, market infrastructure development, training, access to information, and financial services. Supporting business functions available for charcoal actors such as producers, wholesalers, and retailers to facilitate the formalization of the charcoal business in Tanzania. This study was conducted to determine the supporting functions that are important to charcoal actors in Tanzania to formalize their activities. A total of 107 charcoal actors were administered a semi-structured questionnaire using the multiple sampling technique, which involved 31 wholesalers and 42 retailers trading in two of the largest markets, one in Dar es Salaam and the other in Zanzibar. Both markets depend on charcoal production in Handeni district, located in Tanga Region. Principal component analysis (PCA) indicated that formalizing the charcoal sector in Tanzania necessitates public-private partnerships (22.9%), financial services and legal environments (21.9%), and market infrastructures (15.6%). We concluded that the charcoal business needs the collaboration of the government with non-government organizations to share resources such as forest staff, vehicles, and incentives to motivate the participation of actors in the training of the legal procedure of charcoal business management, the formulation of registered charcoal groups or associations, and the establishment of charcoal selling centres. Moreover, the development of forest laws should be participatory to involve charcoal business stakeholders to have a reasonable cost of issuing licenses and other permits.

Perception of Stakeholders on Street Vending Businesses in Tanzania: A Case Study of Dodoma City

The livelihood of street vendors has drawn attention not only among street vendors themselves but also among both state and non state actors locally and internationally. Unboubtly, this attention is a result of unprecedented increasing level of unemployment which is highly pronounced in developing countries including Tanzania. This study confided in exploringperception of stakeholders on street vending businesses in Dodoma City around Central Business District in places like Nyerere square, Sabasaba, Majengo and One-way. The study employed both quantitative and qualitative techniques within which quantitative aspect employed probability sampling while qualitative aspect employed non probability sampling. Data were collected using different methods namely survey, interviews, and observations coupled with documentary review. The data from surveys were analyzed through computer software SPSS and descriptive statistics were used in analysing data. The SPSS used to analyse data and provide frequencies, percentages and numbers while the descriptive statistics used to analyse data qualitatively. A total of 384 respondents were involved in the study.Results indicate that majority of working population in the study area find their destination in SVB and thus illustrates street vendors have originated from different activities prior SVB. This imply that majority of street vendors belonging to young age are not engaging in farming because only 3% of street vendors in the study area said they have been engaging in farming activities prior street vending, the rest of respondents have been engaging in nonfarm activities. Some street vendors have been mobile, hawking around clock selling their products, at some point they decided to shift to a particular commercial site and occupy space. This is the case for 155 respondent’s equivalent to 40%, when they were asked about their prior activity they said they were hawking in street before becoming stationed. The results in this study show that 166 respondents equivalent to 43% of the sample were school prior joining street vending business. In real life situation of high rate of unemployment it is highly likely to find youths considering street vending as viable option to earn income to sustain their livelihood. The limited chance to find formal employment after schooling is the breeding grounds for street vending businesses. When looking at pattern of business venture particularly among youth in the study area, one can find that proportion of youth have not been in agriculture prior SVBs on other hand, after schooling, youths are likely to join SVBs than joining farming activities.The major challenges faced street vendors werepoor enforcement of the policies, lack of enough business space, inadequate number of license and permits, hostile legislations, plus inadequate licensing systems, Lack of supportive vending environment, lack of clarity in laws and policies, lack of relevant business skills and limited participation of the vendors in both policy and political decision-making process.The study recommended that there is a need for rational mainstreaming SVBs in policy, laws and by laws. Curbing the street vending vulnerability require halt of ad hoc and emergence-style of addressing street vendors’ vulnerability. This study argues it is high time for street vendors be supported to establish strong organization for the purpose of effective advocacy and effective representation of street vendors without compromising urban land space use standards.

Tax Implication On Online Bussiness In Tanzania:re-assessment Of The Income Tax Act Revied In 2019

The increased dependence on the internet facilitated by the development in science and technology has affected contemporary global business which depends on the use of the Internet, where buying and selling of goods is easy and possible. The changes in technology have affected tax environments and compelled business firms to adopt different measures on how to pay taxes from their income, and institutions responsible for collecting tax have made an architecture of paying tax through an online tax return for registered business owners. Despite the drastic change in technology, the Income Tax Act [Revised Edition of 2019], has not effectively adopted the changing tax environments, causing a potential loss of revenue for online businesses that go unnoticed and without regulations. The current tax legal framework requires physical presence for the taxpayer for tax assessment, which is repugnant to digital economies. Most online businesses have no physical location or fingerprint and record huge sales at the expense of the government and revenue collections. This study exposes the weakness of the tax regime in collecting revenue from online businesses in Tanzania, and such tax mischief has cost the nation huge revenue loss that would have been used to finance development projects in the country

Corporate social responsibility practices: insights from North Mara gold mine, Tanzania

The CSR practices of privately owned mining businesses have the capacity to foster the development of communities residing in proximity to the mining operations. Nevertheless, there is limited knowledge regarding the corporate social responsibility (CSR) initiatives undertaken by mining businesses in Tanzania that are partially owned by the government. The focus of this study was to analyze the corporate social responsibility (CSR) initiatives implemented by the North Mara Gold Mine in Tanzania, which is partially controlled by the government. The primary aims of this study were to assess the level of community awareness regarding Corporate Social Responsibility (CSR) and to analyze the CSR initiatives performed by North Mara Gold Mine among the surrounding regions. The research had a cross-sectional design and included a sample of 358 houses, which were chosen through the utilization of a systematic random selection method. The data collection process involved the utilization of many methods, including household surveys, key informant interviews, focus group talks, and documentary reviews. The data underwent examination through the utilization of descriptive statistics and content analysis techniques. The primary outcomes of the investigation indicated that a majority of the participants exhibited knowledge regarding corporate social responsibility (CSR), and demonstrated the ability to articulate and elucidate the CSR initiatives implemented by North Mara Gold Mine within their respective localities. The findings indicate that the key informants have the ability to articulate corporate social responsibility as the responsibilities of companies towards the local community residing in the vicinity of the mining operation, with the objective of enhancing the overall welfare of the community. Additionally, it was discovered that the North Mara Gold Mine has been actively engaging in the implementation of corporate social responsibility initiatives. These initiatives primarily involve providing support to the local populations residing in close proximity to the mine. The support encompasses several areas such as education, infrastructure development (including roads and sanitary facilities), healthcare, and employment opportunities. Hence, it is advisable for mining enterprises to include corporate social responsibility (CSR) strategies into their business operations and establish a dedicated CSR Foundation to oversee and manage CSR initiatives.

The behavioural uncertainty and environmental sustainability of restaurant businesses: the moderating role of purchasing technical knowledge

PurposeThe study investigates the effect of behavioural uncertainty on the environmental sustainability of restaurant businesses in Tanzania. Also, the study examines the moderating role of purchasing technical knowledge on the main relationship between the study variables.Design/methodology/approachThe quantitative approach was used and cross-sectional data were collected at a specific time from restaurant businesses in Dodoma, Tanzania. The PROCESS macro was used to analyse the relationships between behavioural uncertainty, purchasing technical knowledge and environmental sustainability.FindingsBehavioural uncertainty has a significant and negative effect on the environmental sustainability of restaurant businesses. Purchasing technical knowledge, on the other hand, has a positive and significant effect on the environmental sustainability of restaurant businesses. Finally, purchasing technical knowledge has a positive and significant moderating effect on the relationship between behavioural uncertainty and environmental sustainability such that the negative effect of behavioural uncertainty is reduced with increasing purchasing technical knowledge.Research limitations/implicationsThis study considers purchasing skills in terms of purchasing technical knowledge as a moderating variable; hence, other studies may take into account other moderating variables to extend this study. Also, the study considered only environmental sustainability and hence is limited in terms of other dimensions of sustainability and provide an avenue for further research in social and economic sustainability.Practical implicationsSince purchasing technical knowledge reduces the negative effect of behavioural uncertainty on the relationship with environmental sustainability, restaurant managers should be encouraged to improve their purchasing technical knowledge by attending short- and long-term training on purchasing functions in the restaurant industry.Social implicationsThe social implications of the investigated link between behavioural uncertainty, purchasing technical knowledge and environmental sustainability in the restaurant industry include raising awareness, promoting sustainable practises and fostering an environmentally responsible culture. By addressing behavioural uncertainty, leveraging purchasing technical knowledge and embracing sustainability the industry can contribute to a more environmentally conscious society.Originality/valueBy providing empirical evidence from Tanzania, the study extends literature on examining the environmental sustainability of restaurant businesses. The study also establishes the interaction effect of purchasing technical knowledge as an important skill in reducing the negative effect of behavioural uncertainty on enhancing environmental sustainability in restaurant businesses.

Influence of Management Commitment in the Implementation of Hotel Environmental Management Practices and its Effect on Business Sustainability among Hotels in Tanzania

This study aimed to assess the influence of management commitment in the implementation of hotel environmental management practices and its effect on business sustainability among hotels in Tanzania. Studies have shown that management commitment plays a significant role in the implementation of hotel Environmental Management Practices (EMPs). Based on that argument, two hypotheses were formulated as follows; Firstly, Management commitment influences the implementation of environmental management practices. Secondly, Implementation of environment practices have effects on hotel business sustainability. The study was conducted in two cities namely: Arusha and Dar es Salaam whereby a structured questionnaire with Likert scale range from 1 to 5 was used to collect information from the sample of 400 managers and supervisors of hotels. SPSS software was used for data entry and AMOS software version 23 was used to analyze multivariate analysis and Structural Equation Modeling (SEM) was used to test the hypotheses. The findings indicated that both hypotheses were accepted that is, Management commitment has a positive influence on the implementation of the EMPs with highly significant at p<0.000. Also, the implementation of EMPs has a positive effect on hotel business sustainability strongly significant p<0.000. Therefore, the implications to industry managers and expertise are: first, hotel managers’ commitment plays a pivotal role in the EMPs implementation. Second, the implementation of EMPs in hotels serves as a vehicle in achieving hotel business sustainability. This contributes to a body of knowledge by showing that an environmental factor is a major external component that affects business sustainability in organizations like hotels. Moreover, the study has enlightened that, a hotel manager stands a strategic role in managing the organization based morals and values that address the interest of a bigger segment of its stakeholders. The study recommends future research on further study of water conservation especially on reducing water for showering and bathtubs. It was concluded that commitment of hotel managers in the implementation of EMP plays a pivot role in the sustainability of hotel business in Tanzania.

Critical Success Factors for Adopting Supply Chain Management in Tanzanian Construction Projects

Supply chain management (SCM) has been effective in several industries, such as the manufacturing industry and agriculture. SCM is the active management of supply chain activities to maximise customer value and achieve a sustainable competitive advantage. Therefore, the adoption of SCM by construction businesses can help reduce delays, thereby improving their competitive advantage. The purpose of this study is to discover which critical success factors (CSFs) determine the successful adoption of SCM in the construction projects, with the aim of filling the knowledge gap in the context of a developing country by using a questionnaire. To achieve this, respondents were purposely selected from construction firms registered in Class 1 and 2 by the Contractors Registration Board of Tanzania. Out of 100 questionnaires distributed, 60 were returned filled in fairly well for analysis. The data was analysed using two features of IBM SPSS version 20, which are descriptive statistics-frequencies and compare means-one-sample t-test. The findings revealed that the CSFs for adopting SCM by construction projects were providing logistics at a lower cost and on-time delivery to clients, having a centrally coordinated logistics function and top management’s commitment and support. It means that clients, contractors, subcontractors, consultants and suppliers/manufacturers will need to rethink what CSFs determine the performance of the construction projects using SCM, as knowing which ones are critical would lead to improved project delivery. This study contributes to the body of knowledge by providing insights into the CSFs that can be adopted by firms to successfully implement SCM in construction projects for sustainable construction businesses in Tanzania, which has not been explored.

Fairness of Tax Laws and Regulations Influence on Tax Compliance in Tanzania: Lessons from SMEs in Arusha Tanzania

The purpose of the study was to assess the influence of fairness of tax laws and regulations on tax compliance in Tanzania taking SMES in Arusha city as a case study. Mixed approach and survey design were employed to conduct this study, where systematic and purposive sampling techniques were used to select 100 respondents to take part in the study. It was revealed that there is positive and significant influence on tax compliance. An adjusted R2 =59.6% while F(8, 87) =28.86 P < 0.000 were revealed, implied that fairness of tax laws and regulations had positive and significant influence on tax compliance in Tanzania. It was recommended that tax legal framework in Tanzania should be improved; to include making assessment basing on reality of business in Tanzania and eliminates complexity in tax payment processes.

Risk Management in Upstream Oil and Gas Businesses in Tanzania

This study gives an account of major risks faced by Tanzania's upstream oil and gas businesses and how they are managed. The study employs the agency and risk management theories coupled with a triangulation data collection. The data was collected from eight businesses using questionnaires, complemented by interviews and was analyzed using descriptive and content analyses. The study observed regulatory changes, fluctuation in global oil prices, government bureaucracy, corruption and government interference as high risks facing upstream oil and gas businesses. Expert consultation, experience, workshops, stakeholder analysis and brainstorming are the most used risk identification techniques. To manage these risks, businesses familiarise themselves with government guidelines, invest to understand government bureaucracy and cut down some operations. For efficient risk management, the study recommends that oil and gas businesses use techniques that are more relevant to the local environment. The results support the agency and risk management theories.

Smart Electric Meter Deployment in Tanzania: A Survey

Using information and communication technologies (ICT) to make the electrical power network intelligent and smarter (smart grid) has been the focal point in transforming electrical power industry. The idea behind smart grid is to transform the Tanzanian power sector into a secure, adaptive, sustainable, and digitally enabled ecosystem that provides reliable and quality energy for all with active participation of stakeholders. Smart metering is a central segment in realizing smart grid. However, a big question is whether Tanzanian power stakeholders are ready for smart metering technology investments for household applications. Operation and maintenance of a smart metering solution is a relatively new business in Tanzania and requires investment in resources and capacity building. A case study was conducted at the utility company in Dar es Salaam offices, to investigate the deployment status and services offered. Fixed tariff rates, high cost, low rates on returns of investment and non-customization of the features, were some of the shortcomings identified by the study in terms of non-deployment in residential homes. Further, the authors, propose development of standardization document for smart metering technologies and the adoption of software based smart meter for residential applications using Internet of Things platform. Its low cost of development and ease installation would be ideal for residential applications.
 Keywords: Smart grid, Utility Company, Smart meter, Advanced Metering Infrastructure, Deployment Status.

Financial Record Keeping Practices in Micro and Small Businesses in Tanzania

Despite the importance of financial information on access to credit, growth and sustainability, Micro and Small Businesses (MSBs) in Tanzania hardly keep records. This descriptive study investigated financial record keeping practices in MSBs in Iringa and Kinondoni Municipalities employing a sample of 245 owner managers. Data were collected using a questionnaire. Findings indicated that financial record keeping in MSBs remains a big challenge. Some MSBs occasionally kept records while others did not keep records at all. The most kept records were inventories and purchases rather than sales. Reasons for not keeping records included limited knowledge on the value of record keeping, limited skills, shortage of time, shortage of funds to hire skilled personnel and shortage of facilities such as tables/desks and cabinets to store records. The study established a significant association between record keeping and the performance of MSBs. Yet there were mixed perceptions of MSB owner managers regarding the value of record keeping. The study recommends policy action to enforce financial record keeping and strengthen Business Development Services (BDS) provision. Further studies may consider an experimental design with MSBs in the treatment arm supported to keep financial records, then measure impact over a certain period.

THE INFLUX OF SECOND-HAND CLOTHING TRADE AND ITS IMPACTS ON THE GROWTH OF THE LOCAL TEXTILE SECTOR IN TANZANIA

In 2016 the value of the world used clothing trade rose from $1.8bn in 2006 to $3.7bn and Sub-Saharan Africa imported around 20 percent of the world's used clothing far more than any other region in the world. Tanzania with other members of EAC agreed to impose huge tariffs on SHC imports and introduced a complete ban on importation by 2019. However, member states retreated their move leaving the future of the textile sector uncertain following threats of economic sanctions from the USA. This study aims at assessing the status of the second-hand clothing trade in Tanzania and its impacts on the growth of the local textile sector. The study applies descriptive design involving qualitative and quantitative methods. Data were collected through interviews, observation, and documentary reviews. The study was conducted in Dodoma and Dar es Salaam cities using a stratified random sampling technique. The data collected were analysed using content analysis. The study found that SHC is a lucrative business in Tanzania as 87 percent of respondents use SHCs. Ban of SHC trade is found not to be a preferred solution. It is further found out that SHC trade harms the growth of the textile sector but the failure of the sector cannot wholly be attributed to SHC trade alone. The study recommends for improvement of cotton agriculture, re-regulation of the SHC trade, and enforcing special regulations on the textile and clothing manufacturing sector

Challenges Affecting Street Vending Business in Tanzania: A Review and Analysis from the Existing Literature

The street vending business is a crucial sector for the growth of the livelihood of most poor people in Tanzania. This study aimed at answering the question: “what have researchers done concerning factors affecting street vending business?” This study critically reviewed articles related to the street vending business in Tanzania. A total of 15 academic articles were generated from Google scholar and analyzed using content analysis. This study found out that the existing literature focused on five main themes, including challenges facing street vending business, skills & technology, social-cultural, law/regulation & policies, and urbanization. Although the existing literature has pointed out multiple challenges affecting street vendors, if street vendors were given business skills and support from the government, they would contribute significantly to economic growth. This study contributed to new knowledge by proposing various strategies on how to improve the street vending business. The proposed strategies include; establishing clear policy and guidelines for street business, a collaborative mechanism to manage the street vendors, and enhancing street vendors' training for their growth and sustainability.

Marriage and business performance: the case of women-owned micro and small businesses in Tanzania

PurposeThis paper aims to examine marriage and family-related determinants of performance of micro and small businesses owned by women in Tanzania.Design/methodology/approachThe authors surveyed a total of 429 micro and small women entrepreneurs using a one-stop semi-structured questionnaire. The authors used hierarchical logistic regression analysis to determine the effect of marriage and related variables on enterprise performance.FindingsThe multivariate results have established that marriage has both positive and negative effects on businesses owned by women. Businesses experienced growth when owners received moral support, made an independent decision regarding business activities and used family labour and household resources to support business operations. Businesses were affected when the business owner faced difficulty in balancing business-family responsibilities. Also, some forms of spousal and family support appear to hurt business growth.Practical implicationsThe present study adds to the literature and provides evidence of the influence of marriage and related responsibilities on the performance of women businesses. This understanding can help policymakers and other stakeholders to design appropriate and effective policies and programmes that could help to improve the performance of businesses owned by women for their economic empowerment, graduation out of poverty and improvement in the overall household welfare. The interventions should also consider both women businesses specific needs and the needs of their households and address intra-household decision-making processes.Originality/valueWomen entrepreneurs face numerous challenges to start and grow their businesses. Among the significant challenges facing women’s entrepreneurship include marriage and family-related responsibilities. Nevertheless, little is known about how marriage influences and shapes women entrepreneurial processes in Tanzania.

Entrepreneurial Orientations and Business Financial Performance: The Case of Micro Businesses in Tanzania

Micro business in Africa including Tanzania does not perform well financially due to various business environmental challenges. In this line, entrepreneurial orientations are said to improve micro business financial performance regardless of unfavourable business environment. Despite such importance of entrepreneurial orientations, there was scanty knowledge on the influence of proactive and risk taking behaviour on business sales and costs. Focusing from the Contingency perspective, this article aimed at filling in such knowledge gap. Most studies examined the influence of entrepreneurial orientations on firm performance from the resource-based perspective. However, the influence of entrepreneurial orientations on firm performance depends on the match between entrepreneurial orientations and firm performance goals. The article involved 388 micro businesses from Dar-es-salaam, Mbeya, Morogoro, and Manyara. The questionnaire was used to collect data while Mean and Structural Equation Modeling (SEM) were used as data analysis techniques. The results revealed that proactive behavior had significantly positive influence on business sales and significantly negative influence on business costs. Furthermore, the risk-taking behaviour was found to have significantly positive influence on business costs. Among others, the article recommends that the micro business owners/operators should strengthen their entrepreneurial capacity together with their employees. It will be achieved by establishing sectoral associations in accordance with their business categories, i.e., trade, services and manufacturing in order to organize and access professional entrepreneurial trainings.

Influential Factors for Undertaking BPR on Construction Industry to Improve Contractors Performance in Tanzania

The construction business in Tanzania has been acknowledged to face an increased competition resulting from globalization. Correspondingly, the construction business has occupied incredibly & everlasting challenges flabbergasted with time & cost overrun, insignificant quality, poor safety, and ecological unsustainability leading to inadequate general performance. The challenges have compelled most construction firms to become innovative to redesign the business and adopt the change approaches. The innovation approach has established and engaged the extra efforts and a persistent follow-up to attain the practicable and worthwhile resolution. Business Process Reengineering (BPR) has been touted as a propitious strategic management practice and a management change approach for attracting, elevating the competences & efficiencies, bringing great solutions and gaining a competitive advantage for construction business dramatic improvement. An exhaustive literature review, an in-depth interview, and a descriptive quantitative research tactic were assumed for this study to gather an opinion from 202 experienced experts that helped to attain the findings. SPSS-AMOS software was applied during data analysis to obtain the descriptive, inferential statistics and a structural model as findings to support the study conclusion. However, the identified BPR factors could help provide alternative thinking of influencing undertaking BPR on the construction industry to improve construction business performance in Tanzania.

Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania

In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.

Assessing the Influence of Self-Efficacy on the Acceptance of Mobile Phones

Mobile phone technologies have proved to provide a significant transformation in performing various activities within companies, especially in the least developed regions. Mobile phones provide opportunities for employees of organisations to work at anytime and anywhere. SMEs comprise of employees who perform multitasking job roles due to their small in size and low financial capabilities and most cases, some of them work remotely from their main offices. Self-efficacy can be defined as a belief that the user has enough skills to use technology to perform a task at hand. This is one of the factors influencing of acceptance of technologies at the workplaces such as SMEs. However, while the majority of studies have explored the influence of self-efficacy in desktop-based computing, it is unclear on the context of mobile phone usage, especially when individuals perform their work obligations within SMEs. This study involves a survey of 459 people who work with their small businesses in Tanzania.