East African Journal of Management and Business Studies

Tax Morale Level among Individual Income Taxpayers in Tanzania

Priscus Munguasifiwe, Cosmas Mbogela, Joseph Kiria — Wed, 11 Dec 2024 00:00:00 +0000

Level of tax morale refers to the extent to which taxpayers are voluntarily willing to register into the tax system, make correct declaration of their income and pay taxes within prescribed time. Thorough understanding of the level of tax morale among taxpayers enables tax authorities to design and institute appropriate remedy measures to enhance compliance behavior. Thus, this study sought to establish the level of tax morale among individual income taxpayers in Tanzania. The study employed the mixed approach, where quantitative data was collected from 420 income taxpayers in selected regions. Qualitative data came from interview with selected Tanzania Revenue Authority staff members. Data analysis involved the descriptive statistics and the thematic approach. The findings show that significant portion of individuals were ready to register voluntarily with the tax system, make correct declaration of their income and pay taxes within due dates. However, sizeable portion of individuals were not ready to voluntary register with the tax system, make correct declaration of their income and pay taxes within due dates. Therefore, there is a need for enhancing tax compliance behavior using various procedures.

Influence of Resources and Training on Solid Waste Management Practices at Hotels in Zanzibar

Bukaza Chachage, Lawi Yohana, Malik Mohamed, Adriana Budeanu, Peter Furu — Tue, 17 Dec 2024 00:00:00 +0000

This study examined the influence of resources and employees training on waste management among tourist hotels in Unguja, Zanzibar, using the Resource-Based View theory and waste management hierarchy framework. Data was collected from 130 hotels across five zones through a questionnaire. The study revealed significant differences between hotels that practiced waste reduction and recycling and those that did not. The study concludes that the number of permanent employees is crucial in adopting waste management. Among other recommendations, hotels that do not implement waste reduction and recycling practices should start doing so to attain the potential environmental and operational benefits. The hotels should also maintain permanent staffing with specialized training to realize efficiency.

Influence of Perceived Mobile Financial Services Risk and Usefulness on Digital Financial Inclusion of Low–Income Individuals in Tanzania

Helena Thomas Haule — Tue, 17 Dec 2024 00:00:00 +0000

Digital Financial Inclusion (DFI) plays a critical role in empowering underserved communities by providing access to essential financial services, thereby fostering their social and economic development. This study was designed to address two themes: The extent to which Perceived Risks (PR) and Perceived Usefulness (PU) influence DFI among low-income individuals. Secondly, how PR moderates the relationship between PU and DFI. Drawing data from 283 microfinance banks clients in Arusha and Dar es Salaam, Tanzania, the study employed the Partial Least Squares Structural Equation Modelling (PLS-SEM) for statistical analysis. Descriptive findings highlighted moderate PR concerns, especially regarding transaction security and errors while PU was rated highly for its perceived benefits in saving time, reducing costs and improving financial management. Inferential analysis revealed that PU had a substantial and statistically significant positive effect on DFI whereas PR exhibited no direct influence nor moderating role in the PU–DFI relationship. These results suggest that enhancing the PU of Mobile Financial Services (MFS) can significantly drive DFI even in the presence of moderate risk concerns. The study underscores the need for targeted strategies to promote MFS usability and security, particularly for low-income users in developing economies. Future research should explore evolving risk dynamics and technological innovations to proactively monitor and address emerging risks in DFI.

Effect of Audit Committee Attributes on the Effectiveness of Audit Committees: Evidence from Regulatory Authorities in Tanzania

Habibu Suluo, Gwahula Raphael, Saganga Kapaya — Tue, 17 Dec 2024 00:00:00 +0000

This study examined the effect of audit committee attributes on the effectiveness of audit committees in the context of regulatory authorities in Tanzania. The sample size was 300 participants from 18 regulatory authorities consisting of board members, management, accountants and auditors. Data was collected using a structured survey questionnaire with a 5-Likert Scale where 241 participants responded, equivalent to 80.3 percent. Data analysis was performed using the IBM SPSS Statistics. The study results indicate that the five audit committee attributes: the audit committee’s advisory role, financial expertise, independence, size and frequency of meetings had a significant effect on the effectiveness of the audit committee. The audit committee’s advisory role, which was derived from the resource dependence theory, significantly contributed to the agency theory. The study recommends that regulatory authorities in Tanzania assess their audit committee members’ attributes and establish optimal audit committee size, financial expertise, independence, frequency of meetings and capacity to discharge their monitoring and advisory roles.

The Influence of Media Advertising on Consumer Buying Behavior: Insights from Two Selected Higher Learning Institutions in Tanzania

Salha Silayo, Godson Robert Mtallo — Fri, 20 Dec 2024 00:00:00 +0000

This study analyzed the influence of media advertising on consumer buying behavior at the Saint Augustine University of Tanzania (SAUT) and the Institute of Rural Development Planning (IRDP) in the Mwanza Region, Tanzania. Specifically, it sought to establish the impact of TV advertising, radio advertising, newspaper advertising and social media advertising on consumers’ purchasing decisions. The study employed the cross-sectional design to establish the relationship between media advertising and consumer buying behavior. A stratified sampling procedure was utilized to select a sample size of 222 respondents within the study area. Data was collected through a survey questionnaire. To establish the effect of each variable, an ordinal logistic regression model was employed. The study revealed that TV advertising and social media advertising exert a positive and significant influence on consumers' buying behavior. Based on these findings, the study recommended that SAUT and IRDP should prioritize allocating financial resources to advertising through TV and social media networks to enhance the admission and alleviate existing financial challenges faced by the universities.