Assessment of Stakeholders’ Satisfaction on Payment of Pay as You Earn Tax in Tanzania

Social Science

Payment of PAYE tax and other taxes is very important so as to enable the government to collect satisfactory and required income to aid it in meeting operational costs, capital development, defense costs, and social development, and also taxpayers need to be satisfied with the payment of taxes. This study assessed stakeholders’ satisfaction on the payment of PAYE tax in Tanzania as the case of the Kyela District Council. The study involved teachers in some selected secondary schools of Kyela District. The study used both primary and secondary data which were collected through survey questionnaires and documentary reviews. The study was qualitative and quantitative in nature, therefore, data were analyzed by using qualitative and quantitative data analysis techniques, and the researcher used a sample size of 100 respondents. The results indicated that there was a problem with the provision of PAYE tax as supported by 54 (54%) respondents. Stakeholders were generally dissatisfied by 38 (38%) on the payment of PAYE tax. It was also reported that age and level of salaries of stakeholders seemed to influence the level of satisfaction as they were having a significant level of 0.014 and 0.009 respectively. It was recommended for the government to provide continuous knowledge on PAYE tax to taxpayers, increase minimum taxable income, increase salaries to meet the cost of living, control a high rate of increasing inflation, and for the taxpayers to be good citizens in paying taxes for their development.

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