The Impact of the Shadow Economy on Tax Revenues in Palestine Between the Years (2000-2021) (Published)
This study aimed to identify the reasons that lead to the growth of the phenomenon of the shadow economy, and to estimate its size between the years (2000-2021), and its impact on tax revenues in Palestine. The quantitative approach was used to analyse the annual data of the variables, using the MIMIC Model. The study concluded that the size of the shadow economy in Palestine between the years (2000-2021) was (44.45%) of the gross domestic product, and that there is a negative impact of the shadow economy activities on the tax revenues. A legal framework must be provided to makes it contribute positively to the gross domestic product and national income, and increase investment projects in Palestine that lead to increasing job opportunities and reducing unemployment, which positively affects reducing the size of the shadow economy in Palestine.
Tax Payers’ Perceived Challenges on Tax Laws Compliance in Tanzania: A survey of few selected startup entities in Arusha (Published)
The study aimed to determine tax payers’ perceived challenges on tax laws compliance in Tanzania; with specific reference to few selected startup entities in Arusha. A cross sectional survey design with quantitative approach on data collection and analysis was employed to determine the nature and relationships of the ascribed tax challenges and tax laws compliance link in Tanzania. The data collected using research schedules were descriptively and inferentially analyzed using SPSS software. Ordinal linear regression model was considered a good study test statistic. The results shown that, the rising tax burden, complexity of tax laws, limited knowledge on tax laws, weak tax systems, and tax evasions are significant negative predictors of tax laws compliance in Tanzania. The negative significant values of the assessed tax compliance challenges indicated that, the continued enforcement of the said tax laws will drive away tax payers than rousing their voluntary tax compliance; as the current tax laws are not friendly enough to attract tax payers’ forceless compliance. The findings are in line with the theory of regulatory compliance (TRC) that, stresses the selection of right laws with predictive results when complied with; rather than having a multitude of the same with no positive outcomes.
Citation: Mahenge B. B. (2023) Tax Payers’ Perceived Challenges on Tax Laws Compliance in Tanzania: A survey of few selected startup entities in Arusha, European Journal of Accounting, Auditing and Finance Research, Vol.11, No. 1, pp.55-69