Determinants of Rental Withholding Tax Compliance: A Case of SMEs in Arusha, Tanzania

Maingu Samson Mwigamba — Wed, 12 Jun 2024 00:00:00 +0000

This study investigated about determinants of rental withholding tax compliance in Arusha, Tanzania. This study used the descriptive correlational design. The descriptive part of the design addressed the first research question while the correlational part addressed the second research question. The sample of the study was 90 drawn from 1,700 SMEs. The study employed a questionnaire as data source. Validity of the questionnaire was established through expert judgment. To ensure reliability of the results, the researcher conducted a pilot study to a small sample of 35 individuals with similar characteristics as the sampled respondents. After data analysis, the pilot study data yielded the Cronbach’s Alpha of above.700. Treatment of data involved mean scores and regression analysis. The study concludes that tax compliance is low among the SMEs in Arusha City. Awareness of compliance benefits is a contributing factor toward effective compliance. Based on the conclusions, the study recommends a serious intervention by providing awareness among the SMEs in Arusha City on the importance of their withholding tax compliance. As revealed by the findings and corresponding conclusions, the awareness will raise the rate of compliance.

Association between Waste Management Practices, Demographic Factors and Household Disease Prevalence in Tanzania

Coretha Komba — Wed, 12 Jun 2024 00:00:00 +0000

Waste management is becoming a critical issue in Tanzania, especially in squatter settlements where 70–80% of the urban population lives without adequate infrastructure and services. This study, utilizing secondary data from the Tanzania Household Budget Survey 2017–2018, examined the relationship between waste management practices, demographic factors and household disease prevalence. Employing a binary logistic regression model, the study investigated how different waste disposal methods influence health outcomes among the households. Key findings indicate that age, sex and family size significantly impact disease risks while effective waste management practices such as recycling, selling waste to collectors, burning and composting significantly reduce disease prevalence. These results highlight the urgent need for government interventions to improve waste management systems. Moreover, the study recommends for the promotion of safer waste disposal methods, enhancing recycling efforts and implementing stricter regulations to mitigate health hazards and improve overall community well-being in Tanzanian urban areas.

East African Journal of Management and Business Studies

Determinants of Rental Withholding Tax Compliance: A Case of SMEs in Arusha, Tanzania

Association between Waste Management Practices, Demographic Factors and Household Disease Prevalence in Tanzania