http://repository.mocu.ac.tz/xmlui/handle/123456789/11 2026-04-07T11:15:59Z http://repository.mocu.ac.tz/xmlui/handle/123456789/1191 Effect of Customs System Automation on Revenue Collection Performance Kyenche, Paulina R The study assessed the effect of customs system automation on revenue collection performance in Kilimanjaro, Tanzania. Specifically, it examined the impact of integrated cargo management technologies on customs revenue performance, the influence of capacity building on customs revenue collection performance, the moderating effect of capacity building on the relationship between integrated cargo management technologies and customs revenue collection performance, and the challenges faced during the transition from traditional to automated customs systems in Tanzania. A cross sectional research design was used to collect data from 141 sampled customs officials and clearing agents who were selected using random sampling and cluster- sampling technique from customs stations in Kilimanjaro. Self-administered survey questionnaire and interviews were used as methods for data collection. Descriptive statistics, content analysis and multiple linear regression model were used to analyse data. Findings indicated that customs system automation, particularly through electronic cargo tracking systems, positively affects compliance rates by improving transparency, accountability, and traceability, while cargo scanner technology and cargo valuation systems have limited influence. Compliance is influenced by various factors, including training, enforcement, regulations and monitoring. The extensive use of electronic tracking systems may negatively impact transparency, necessitating additional measures such as effective governance, monitoring, and controls. Capacity building efforts, including collaboration, risk management, and staff training, significantly contribute to compliance rates and revenue collection performance, although the impact on transparency may vary depending on the context. Challenges during the transition from traditional to automated systems, such as system breakdowns, political will, and staff shortages. Thus concluded the influence of electronic cargo tracking systems on customs compliance. However, challenges persist, necessitating complementary measures for effective governance and capacity building. Therefore, the study recommends that the Tanzania Revenue Authority (TRA), the Customs Department, industry associations, and relevant stakeholders prioritize the implementation and utilization of electronic cargo tracking systems, along with investing in cargo scanner technology, the cargo valuation system, comprehensive controls, governance mechanisms, training programs, collaboration, information sharing, risk management practices, transparency measures. 2023-01-01T00:00:00Z http://repository.mocu.ac.tz/xmlui/handle/123456789/969 Factors that influence banks’ performance in existence of treasury single account Mawalla, Haika This study systematically examines the implications of implementing the Treasury Single Account (TSA) on Tanzanian banks, focusing on profitability, efficiency, and stability. Through regression analysis, the first objective reveals a notable adverse effect of TSA on Return on Assets (ROA) and Return on Equity (ROE), indicating the extensive impact of increased scrutiny of public funds. The second objective uncovers statistically significant adverse effects on bank efficiency, particularly related to non-performing loans (NPLs), emphasizing the need for enhanced NPL management and technological adoption. The third objective highlights decreased stability post-TSA, with a significant negative impact on the loan loss provision to equity ratio. The study employed a descriptive research approach, influenced by literature, and utilized purposive and random sampling of 35 Tanzanian banks. Data collection involved a methodical examination of relevant documents, and quantitative techniques, including Difference-in-Differences (DID) regression models, were used for analysis. The results emphasize the substantial adverse impact of TSA on the stability, profitability, and efficiency of Tanzanian banks, calling for strategic initiatives in operational efficiency, revenue diversification, regulatory engagement, proactive risk management, and ongoing research to navigate financial market dynamics A full text thesis from Banking, Accounting and Finance 2023-01-01T00:00:00Z http://repository.mocu.ac.tz/xmlui/handle/123456789/967 Factors influencing tax evasion in Tanzania Tairo, Amedeus Taxation remains a fundamental tool for governments to raise revenue for essential services such as defence and legal order. Within this context, the study is set to assess the factors influencing tax evasion in small retail enterprises in Moshi Municipality, Tanzania. Through a cross-sectional study design, 380 out of 7,500 retail shops in Moshi were examined. Data were collected using interviews and survey questionnaires, and a subsequent analysis with SPSS offered significant insights. A critical finding is the widespread inability among small business owners to accurately compute taxes, often leading to incorrect payments. The study reveals that high tax rates and the associated compliance costs significantly impact businesses’ willingness to comply. Additionally, a gap in taxpayer education and dissatisfaction with public utilities and government services contributes to tax evasion attitudes. Notably, only 59% of businesses reported adequate use of public utilities, with the remainder expressing profound dissatisfaction, influencing their tax compliance decisions. The research suggests that reducing tax rates and penalties might enhance compliance, as lower rates diminish the incentive to evade taxes. Simplification of tax return forms, along with robust taxpayer education, is recommended to address complexities and knowledge gaps. Improving the quality of services offered by the Tanzania Revenue Authority (TRA), including dispute resolution and refund processes, is also crucial. Continuous training for TRA staff to keep them abreast of tax law changes and customer service is emphasised. Future research should explore income tax compliance factors in other Tanzania regions and examine the relationship between voluntary compliance strategies and deterrent measures, considering the limited tax awareness among Tanzanian SMEs. A full text thesis from Banking, Accounting and Finance 2023-01-01T00:00:00Z http://repository.mocu.ac.tz/xmlui/handle/123456789/965 Effects of quality service delivery on agency banking performance Mohere, Mwita S. The issue of set saving hours is one that consumers of financial services must deal with. Even though Equity Bank has 188 agent shops at Arusha Municipal, there were significant lines in the banking hall. Due to the fact that many clients travel great distances to visit an agent outlet that offers the same services and that agency banking transaction volume has lately decreased, the researcher was compelled to evaluate the impact of high-quality agency service delivery on agency banking performance. Assessing the impact of providing high-quality services on agency banking performance at Equity agency banking in Arusha Municipality was the primary goal of the study. In particular, this study sought to ascertain the degree of customer confidence in agency banking services in equity agency banking outlets, the dependability of agency banking on agency performance in equity agency banking outlets, the impact of agency banking service location on agency performance in equity agency banking outlets, and the convenience of agency banking services on agency performance in equity agency banking outlets. Cross-sectional research approach was adopted in this study. The study employed a sample size of 373 respondents, selected through a combination of convenience and purposive sampling techniques. Purposive sampling was employed to identify the key informant from the Equity Bank Arusha branch, as they possess crucial information regarding the delivery of quality services that impact agency banking performance. With the help of the statistical package for social sciences, data was analyzed using regression analysis and descriptive statistics. High reliance on agency banking increases agency performance, according to the data. The study demonstrated that greater customer confidence in agency banking services leads to improved agency banking performance. It also demonstrated that convenient agency banking services enhance agency banking performance, with strategic agency banking service locations contributing to improved agency banking performance. The study comes to the conclusion that agents have a significant impact on the bank's performance and financial inclusion; as a result, agents should give high-quality services to customers in order to boost the effectiveness of both the bank and agent banking. According to the report, bank management should regularly train agents to better prepare them to offer consumers high-quality services. Additionally, connection between the provision of high-quality services and agency performance to identify any gaps and, it is advised that Tanzanian banks conduct regular audits and studies on the difficulties in order to optimize the procedures and systems and promote efficiency. A full text thesis from Banking, Accounting and Finance 2023-01-01T00:00:00Z