Title: Taxpayer Education and Awareness: A Key to Improving Tax Compliance in Kinondoni Municipal.
Authors: Eva Kapinga
Volume: 9
Issue: 12
Pages: 36-49
Publication Date: 2025/12/28
Abstract:
This study assessed the role and effectiveness of taxpayer education and awareness as a strategy for improving tax compliance in Kinondoni Municipal Council, Tanzania. Employing a mixed-methods approach with a sample of 104 respondents, including taxpayers and municipal officials, the research evaluated existing initiatives, analyzed the relationship between awareness, attitudes, and compliance, and identified constraints and opportunities for enhancement. Findings revealed that education programs were moderately comprehensive but suffered from low channel diversity and weak stakeholder perception, resulting in fragmented taxpayer awareness and predominantly neutral or negative attitudes. A positive correlation was established between higher awareness and compliance, yet this link was undermined by a significant perception gap where taxpayers did not see a clear connection between payments and service delivery. Major constraints included institutional capacity deficits, logistical barriers to engagement, and untapped digital and community-based opportunities. The study concludes that the current education strategy is insufficient to foster the tax citizenship required for significant compliance improvement. It recommends a fundamental redesign towards a strategic, well-resourced, and participatory framework that leverages segmented content, digital tools, and community networks to rebuild trust and demonstrate the tangible value of taxation, thereby transforming the taxpayer council relationship from coercive to cooperative for sustainable local revenue mobilization.