Regulatory Quality and Tax Revenue Performance: Evidence from Dar es Salaam, Tanzania

Abstract

This study examines the effect of regulatory quality on Tanzania's tax revenue performance. It analyses the effectiveness of tax regulations in influencing government tax revenue collection. The study identifies the challenges facing tax regulations in the country and recommends some measures to improve government revenue collection. The main findings show that regulatory quality has a significantly positive influence on tax revenue performance in Tanzania. The study stresses the need to strengthen the regulatory system to achieve effective, well-enforced tax regulations and to promote voluntary tax compliance in order to increase tax revenue performance.

Keywords

Cite this article

Assenga, M. P. (2025). Regulatory Quality and Tax Revenue Performance: Evidence from Dar es Salaam, Tanzania. Management of Organizations: Systematic Research, 94(1), 15-32. https://doi.org/10.2478/mosr-2025-0009

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