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The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania

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  • Mohamed Issa Buzohera

Abstract

Low tax compliance rates among small and medium-sized enterprises (SMEs) in developing countries, including Tanzania, pose a significant challenge to national revenue collection and economic stability. This study delves into this persistent issue by examining the interplay between attitudes toward tax compliance and the influence of social dynamics on compliance behavior. Using structured questionnaires administered to SMEs in Dar es Salaam and Dodoma, the analysis reveals a strong positive relationship between tax compliance attitudes and behavior (β = 0.527, t = 7.573, p

Suggested Citation

  • Mohamed Issa Buzohera, 2025. "The Dynamics of Tax Compliance: How Attitudes, Social Influence, and Peer Effects Shape SME’s Compliance Behavior in Tanzania," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 200-220.
    • Handle: RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:200-220
    DOI: https://doi.org/10.15826/jtr.2025.11.1.198
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    Keywords

    entrepreneurial tax compliance; tax attitudes; tax compliance; social forces; SMEs;
    All these keywords.

    JEL classification:

    • G40 - Financial Economics - - Behavioral Finance - - - General
    • L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General

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