Humanities and Business Studies

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Assessment of the Effectiveness of Training and Development Programme In Social Security Providers A Case Of National Social Security Fund (Nssf)
(University Of Dar Es Salaam, 2008) Msangi, Saidi Mustafa
This study assesses the effectiveness of staff training and development programmes at the NSSF. The aim of the study was to establish how staff training and development needs were met and factors which hinder it and also how staff felt about the functions of Human resources department. Self-administered questionnaires were distributed to the NSSF staff including the heads of departments. Interviews with managers were also conducted. The study has uncovered that; there is lack of update training policy as well as training programme, there is no training evaluation which is carried out, training budget is inadequate, and there is an element of favouritism to some employees and lack of top management support towards staff training and development at NSSF. The major recommendations of the study are that: NSSF training policies, programmes and procedures should be clearly and authentically spelt out in a staff training manual to enable each employee become acquainted with them. Employees (trainees) should receive feedback from training evaluation. NSSF should work out strategies to accrue more funds for staff training function. Also, the criteria for sponsoring of training should be transparent.
Impact Assessment of Tanzania Social Action Fund intervention on Socio-economic Status of Vulnerable Groups
(International Journal of Management Sciences., 2014-01) Mwidege, Asheri .M.
It is argued that globalization has increased the variability in socio-economic status of the vulnerable poor people. Although, development intervention is gradually reported as a panacea of the needy people, however little information based on appropriate methodological approach is available. This study was conducted to assess the livelihood impact of Tanzania Social Action Fund intervention on rural vulnerable groups in Makete and Rungwe Districts. This particular research analysed the impact of productive assets created on socio-economic activities of the recipients after intervention. A sample of 239 recipients and 115 non-recipients were collected through a stratified cross sectional quasi-experimental design. An instrumental variable / two stage least square approach was used to analyze cross-sectional data. Results showed that participation had positive significant effect (p<0.05) on socio-economic status. Based on these findings, it was concluded that involvement of target poor people in the established assets enhanced their socio-economic status.
Sustainability of Productive Assets Created for Vulnerable Communities: An Impact Assessment of Tanzania Social Action Fund Intervention
(International Journal of Physical and Social Sciences, 2014-06) Mwidege,Asheri M.; Mlambiti,M.E.; Damas, P.
Lack of projects sustainability raises more doubts about the long-term contribution of intervention to income expansion and poverty reduction. Little evidences are known on the sustainability of the productive assets created for vulnerable groups. Thus, this study was conducted to assess the livelihood impact assessment of Tanzania Social Action Fund (TASAF) intervention on rural vulnerable groups in Makete and Rungwe Districts, Tanzania. However, this article examined the sustainability of productive assets created. A stratified sample of 239 recipients and 115 non recipients in public works, carpentry, dairy cattle and poultry projects were interviewed. A quasi experimental and cross sectional design was used to collect data. Descriptive statistics and instrumental variables / 2SLS approaches were used to analyze data. Results showed that only carpentry project was significantly sustainable. Based on these findings, it was concluded that project sustainability depends on its nature and vulnerability of beneficiaries. This therefore it is recommended that the government should create assets through thorough participatory identification of the nature of projects relevant to the target group(s). In addition, local government authorities should implement assets created through training, supervision and regular field exchange visits.
Determinants Of Entrepreneurial Intentions Of Graduates: An Evidence Of Mbeya University Of Science And Technology, Tanzania
(International Journal of Research in Social Sciences, 2014-08) Mwidege, Asheri .M.; Rogath, Herieth; Ngimba, Christopher; Sanga,Abbas
It’s argued that, university graduates have enormous potential for entrepreneurial and economic development. However, little information is available on how competence based education training (CBET) systems has a likelihood to alleviate the problem of graduates being job seekers. Therefore, this study assessed the perceived entrepreneurial skills empowerment for self employment of students. This study was conducted at Mbeya University of Science and Technology and experimental research design was employed. Stratified proportionate simple random and purposive sampling was used. Closed ended questionnaires were used to collect data in which 352 students were interviewed. Descriptive and quantitative estimation were methods for data analysis by using SPSS and STATA. Findings showed that students’ level of study, mothers’ occupation, knowledge to solicit funds, frequency of attending short courses had significant influence on students’ perceived self employment. Based on these results, it is concluded that level of study and knowledge to solicit funds had strong influence on self employment of students after their graduation. Therefore, it is recommended that the University should ensure that students have access to financial sources so as to become self employed and job creators.
Socio-Economic Effects of Market Fires Outbreaks: An Evidence of Mbeya City, Tanzania
(International Journal of Research in Social Sciences, 2014-08) Mwidege, Asheri .M.; Rogath, Herieth
Fires are considered a potential threat to sustainable development of markets. However, little information is available on the sources and socio economic effects of market fires. This study therefore, investigated the sources of market fires, socio economic effects and risk mitigation taken by micro entities to protect business loses in Mbeya City market segments. This study used a quasi-experimental research design in which chain referral sampling plan was employed. Semi structured questionnaires were used to collect cross sectional data of which 55 micro business participants were interviewed. Descriptive statistics information was obtained by using SPSS package. Survey results showed that 83.6%, 81.8% and 89.1% of interviewed respondents had formal businesses, self employed and retailers, respectively and those were affected by fire (100%). Furthermore, it was found that 90.9% of businesses were not insured after fire outbreak. Moreover, 72.7% of interviewed participants’ families’ livelihood were affected because they were depending on businesses they operated. It is therefore, concluded that most of participants interviewed in small businesses were self employed, not risk averse and they lost families’ livelihoods. t is therefore, recommended that the government should support small business to enhance self employment and should provide education on insurance.
Effects of cost sharing on University students’ academic performance at Teofilo Kisanji University in Mbeya City, Tanzania
(International Journal of Research in Social Sciences, 2014-08) Mwachande,Itiha; Mwidege, Asheri .M.; Rogath,Herieth
In the early 1990s, Tanzania re-introduced a policy of students’ university education cost sharing, aimed at reducing financial support in higher learning institutions. However, little information is available on effects of cost sharing on academic performance. Therefore, this study investigated the effects of cost sharing on university students’ academic performance. The study used experimental approach in which stratified random and purposive sampling plans were used to select units for study. Cross sectional data in which a sample of 105 University students and Lecturers from Teofilo Kisanji University and parents were interviewed. Both, open and closed questionnaires were used to collect data through interview schedule and descriptive analysis approach was used. The present study findings showed that cost sharing in universities had negative effect on academic performance. Therefore, it was recommended that, the government should finance or subsidize university tuition fees for those students engaged in higher learning institutions.
The effectiveness of Tanzania Social Action Fund intervention in health status of vulnerable communities in Makete and Rungwe Districts, Tanzania
(International Journal of Research in Social Sciences, 2014-08) Mwidege, Asheri .M.; Rogath, Herieth
Appreciation of health service costs is increasingly an obstacle for vulnerable communities to access services. However, little information based on appropriate methodological approach is available on how development intervention affects the health status of the recipient poor people. This study was conducted to assess the ex-post livelihood impact of Tanzania Social Action Fund intervention in Agriculture for vulnerable communities in Makete and Rungwe districts. Therefore this research examined the effectiveness of intervention on health status of the vulnerable communities in both districts. A sample of 354 recipients and non-recipients that included households, key informants and focus group discussions was collected from 21 villages. A quasi-experimental approach was used to collect cross-sectional data. Heckman selection two stage estimation model was employed in data analysis. Results showed that participation had significant positive impact (p<0.05> on health status of recipients. Therefore, it was concluded that participation in assets created improved health of beneficiaries’ though, HIV infected were the most negatively affected followed by able-bodied and elders. Thus it is recommended that the government should create assets creation through participation depending on the vulnerability of target groups.
Does Tanzania Social Action Fund intervention a panacea to food insecure vulnerable rural poor people?
(International Journal of Research in Social Sciences, 2014-08) Mwidege,Asheri .M.; Mlambiti,M.E.; Damas, P.
Development intervention is increasingly reported as a means of improving the livelihoods of the vulnerable poor people. However, little information on what could have been happened if there could be no intervention is available. This study was conducted to assess the livelihood impact of Tanzania Social Action Fund intervention in Agriculture for vulnerable communities in Makete and Rungwe Districts. This research examined whether intervention in food security is a panacea for the vulnerable communities. A quasi-experimental design was used to collect a sample of 239 and 115 recipient and non-recipient households and triangulation approaches were employed, respectively. Paired t-test, chi-square test and phi-coefficient were used to ascertain the significance of the means of differences, comparing sample variance and strength of relationship between qualitative variables, respectively. Results showed that recipients were food insecure than non recipients. Based on these findings, it is concluded that intervention on food security through participation is not a panacea to vulnerable communities. Therefore, it is recommended that intervention should be on prevention basis rather than coping strategies.
Effectiveness of The Human Resources Planning in Higher Learning Institutions: The Case of Mbeya University of Science and Technology.
(OUT, 2015) Egina, Judith Ghati
The study was aimed to examine the determinant factors in the effectiveness of Human Resources Planning in the higher learning institution, taking Mbeya University of Science and Technology as the case study. The study also wanted to identify methods of Human resource planning. The study also wanted to establish whether existing human resources planning methods have been effective in acquisition and retain staff. Lastly to analyze challenges facing human resources planning. This was a case study and quantitatively research was used. To get primary data respondents were selected randomly and purposively for the case study and data was collected through administrating structured questionnaires. Interviews were conducted. For secondary data document review was used. Data was coded, edited and analyzed. The study found that judgmental, forecasting, trend analysis, replacement and ratio are methods which MUST be applied in human resources planning. But also, it was found that financial constraints, technology, lack of expertise and the incapability of the staffs, and workforce diversity are challenges which influence human resource planning. Also, the study found that to a large extent human resource planning is effective at the Mbeya University of Science and Technology. So, it is recommended that to put more emphasis on human resources planning so as ensure University goals are achieved.
Knowledge and Skills of Caregivers in Managing Psychological Symptoms of Orphaned Children in Tanzania: The Case of Mbeya Cit
(University of Iringa, 2016) Makyao, Beatrice
The purpose of the study was to examine knowledge and skills of caregivers in managing psychological symptoms of orphans in orphanage centres in Tanzania. The study was conducted in Mbeya region in four registered orphanage centres. The study was guided by four objectives which include: to identify circumstances that led to orphanage; to examine psychological symptoms of orphans, to assess knowledge of caregivers in managing psychological symptoms of orphans, and to examine skills caregiver have in working with orphans‟ psychological symptoms. The study employed mixed methods where quantitative and qualitative approaches were both used for data collection and analysis. Data was obtained from a sample of 102 in which 80 respondents were orphans, 18 were caregivers and 4 orphanage administrative members. Data was collected through questionnaires and interviews. Questionnaires were derived from Child and Adolescent Symptoms Checklist, Tyelor Anxiety scale and Rosenberg Self-esteem Scale and applied to orphans. Questions for interviews were constructed from Caregiver discussion guide and applied to caregivers. Quantitative data was analysed by the use of Statistical Package for Social Sciences (SPSS) and qualitative data used theme analysis method. The findings revealed that majority of orphans ranges from 9 – 12 (41%) years, and Majority of caregivers were in age range between 20 and 30 (55.6%). The major circumstance that led orphans to orphanages was death of parents. The findings, however, show that a certain percentage of orphans pass through psychological symptoms of depression, anxiety and self esteem while others could not show any psychological symptoms. It was also found that caregivers have inadequate knowledge and skills which are necessary in working with orphans. It is suggested that experience is not sufficient in management of orphans‟ psychological challenges; orphanage management is required to organise and conduct seminars and workshops
The Role of Community Based Rehabilitation Services in Transforming Behaviors of Juvenile Delinquents a Case of Irambo and Kihumbe Centers in Mbeya
(Mbeya University of Science and Technology, 2018) Ruta, Edness
The study intended to assess the role of community based rehabilitation services in transforming behaviour of juvenile delinquents in Mbeya. The study was carried out at Kihumbe and Irambo Approved School. Specifically, the study sought to identify the rehabilitation strategies used, explore community opinions on the effectiveness of the rehabilitation services a and identify youth - sensitive factors that hinder effective rehabilitation of the juvenile delinquents in the area. The study adopted a descriptive design. The target population were children who were attending rehabilitation program, children who have completed the rehabilitation program, program facilitators from Kihumbe and Irambo approved school and community members. The study selected a sample of 50 participants. Data for this study was collected through in-depth interview and observation. After data collection the information was analysed qualitatively. The study found out the rehabilitation services use counselling, vocational training, psycho-social education, life skill training, sports and games as methods of rehabilitating the youth. Training in agriculture and personal hygiene were common to all children in both centres. Findings also show that the community had a positive opinion about the service. The majority of community members pointed that rehabilitation services are so helpful to the children in the area though there is a need to improve those services provided and extend the coverage. They felt that the services have helped to modify children‟s behaviours to a significant level although there are factors that hinder effective rehabilitation such as the poor economic situation of parents and lack of adequate support from the rehabilitation centres in supporting the children to start own life. Generally, despite its contribution the rehabilitation service is faced by a number of challenges one being inadequate number of qualified staff to run the program. The study came up with different recommendations to different key stakeholders. It recommends that the government should increase staffing/personnel, ensure they are adequately trained and emphasise more on primary measures in preventing juvenile delinquency
The Influence of Responsibility Allowance on Public Secondary School Heads’ Service Delivery in Magu District-Tanzania
(Mbeya University of Science and Technology, 2018) Matete, Chacha O
The main objective of this study was to find out the influence of responsibility allowance on public secondary school heads service delivery in Magu District. Qualitative and quantitative data collection methods and analysis were used whereby the exploratory sequential design was employed. Questionnaires and interview schedule were used to collect data from 8 secondary schools in Magu District. Statistical Package for Social Science (SPSS) and thematic content analysis were used to analyze quantitative and qualitative data respectively. The study revealed that teachers require different motivations especially physiological needs (allowances) for survival. It is therefore concluded that responsibility allowance has brought misunderstanding with teachers demanding the same motivation, it has benefited one side of management, it has demoralized teachers, it has widen the gap in management as it created classes between those who benefits and those who do not. On the other hand, allowance has increased smooth communication with subordinate and other senior offices, it has influenced management of educational goals, motivation, commitment, hardworking, efficiency and accountability to the head of schools has increased. This study recommends that the government should increase motivation to the teachers especially responsibility allowance to reduce friction, reduce enmity and reduce gap in management, the government should provide guidelines on how to use this money and Lastly, the government should allow some of the contribution such as academic contributions which will reduce over dependence on allowance provided to head of schools to cover emerging issues.
Learners’ Attitudes and Practices towards Learning Communication Skills: The Case of Ordinary Diploma in Science Programmes
(The University Of Dodoma, 2019) Nsyengula, Stephen
This study investigated the learners’ attitudes and practices towards learning communication skills among ordinary diploma students of science programmes. The study involved a sample of 112 respondents, 62 from MUST and 50 from ATC. A cross-sectional research design was employed coupled with qualitative and quantitative approaches. Data were collected through questionnaires, interviews, observations and documentary review. Further, eight (8) classroom observations were made to collect data at the natural settings. The prospectus, examination scripts, copies of past papers, teaching schedule and instructors’ teaching load distribution for the first semester 2018/2019 were reviewed at the institutions. Quantitative data were analysed using Statistical Package for Social Sciences (SPSS) version 20 while qualitative data were analysed thematically. The findings revealed that the majority of diploma students have positive attitudes towards learning communication skills. Female students were more positive than male students. Moreover, the first and third-year students showed more positive attitudes than second-year students. Even though communication skills course is offered at the institutions, students demonstrated weakness in using English which is the language of communication in the institutions. Several practices limited students’ learning of communication skills. These include class size, scarcity of instructional materials and teaching methodology. Thus, students’ attendance in class and communication proficiency were affected. It is suggested that a pedagogical review is made to improve the teaching and learning of the course. Instructional materials and size of the class should be considered to enhance students’ acquisition of the required skills
Assessment of Factors Affecting Implementation of Open Performance Review and Appraisal System: The Case Study of Mbeya University of Science and Technology
(Teofilo Kisanji University, 2019) Emmanuel, Samwel
Open Performance Review and Appraisal System (OPRAS) was established by the Government Establishment Circular No. 2 of July, 2004. Since then, there have been some challenges in its implementation. Institutions have tried to settle the challenges for OPRAS smooth operations. Despite of efforts put forth, the process still face some challenges. This has necessitated the assessment of factors affecting implementation of OPRAS, using Mbeya University of Science and Technology (MUST) as a case study. The specific objectives of this study were to examine employee understanding on objectives of OPRAS; investigate challenges experienced during implementation of OPRAS and assessment of employee’s perception on OPRAS as performance assessment tool. This study employed a case study design of which 84 respondents were randomly sampled to generate results. Data collection was done through structured questionnaires. The results were analysed using SPSS version 20 where, tables and figures were generated to present results. The study found that 72% of employees understood the objective of introducing OPRAS as a performance measurement tool for improving productivity, work efficiency, individual and team work and individual development. The challenges contributing to ineffective of OPRAS implementation noted included; inadequate feedback, lack of direct benefits, individual objectives were not understood, lack of training to implementers, failure to motivate good performers and failure to participate employees in setting objectives. On the use of OPRAS, 51% of the respondents had positive opinion. The study recommends that there should be regular training to enhance staff OPRAS understanding. Have in place friendly feedback mechanism to enhance staff viii commitment. There should be direct benefits associated with OPRAS to cultivate hard working culture and participation of staff in setting objectives to create sense of ownership
Community Perceptions on Foreign Agricultural Investments in Iringa District, Tanzania
(Moshi Co-operative University, 2019) Matiku, Stephano
This study assessed the community perception on foreign agricultural investments in Iringa District. Specifically, the study sought to establish the level of community awareness on current investor; identify community perceptions on investor’s activities, identify community expectation and assess the implementation of investor’s CSR in community. The study used a case study design where four Villages adjacent to STL: Ihemi, Ifunda, Bandabichi, and Muwimbi were purposely selected. The primary data were randomly collected from 99 community members using questionnaire, focus group discussions, in-depth interview and key informants. Quantitative data were analysed by descriptive statistics (frequencies and Percent). Qualitative data were analysed using content analysis. Study findings showed that the community was aware of the current investor and investor’s activities; community has negative perceptions toward STL activities. It was also admitted by the community that their expectations had not been met effectively. Furthermore, it was found out that the community has negative perception on how STL implement CSR. It was concluded that community members have negative perceptions on foreign agricultural investment, since they are not involved effectively in such activities. The study recommends that there is a need for the central government to take a number of specific measures to increase the involvement of communities in decisions over foreign agricultural investment. Also, STL should realize that many successful foreign investors work under circumstances endorsed and supported by the host community such as enhancing the technical knowledge, fair and adequate remuneration, and training for employees and should involve out-growers farmers.
Extension Service Delivery following Marketing Approach for Maize Productivity in Morogoro and Dodoma Regions
(Mbeya University of Science and Technology, 2020) Raphael Charles
Agricultural extension service is one of the strategies specified in the Agricultural Sector Development Strategy (ASDS) I and II for successful productivity of Agricultural sector in Tanzania. The ASDS I and II emphasize on delivering extension services to farmers using marketing approach. The extent to which extension service are provided to farmers using marketing approach is not yet scholarly established. This study therefore evaluates the extent to which extension services are delivered to maize farmers following marketing approached-based skills in Morogoro and Dodoma Region. The study also determines the influence of marketing approached based skills on maize productivity. The study quantitatively employed descriptive and explanatory survey designs. The data were gathered using questionnaire from 500 farmers who were sampled through stratified simple random technique. The gathered data were analyzed using Descriptive Statistics and Multiple Linear Regressions. that the findings revealed that, extension services are delivered to maize farmers to some extent using marketing approach-based skills; but to a large extent the services are delivered on pure agricultural skills. Furthermore, the marketing approach-based skills were found to have positive and significant influence on maize productivity. It is therefore recommended that, the government and other stakeholders through their respective extension agents should emphatically provide pure agricultural skills in conjunction with marketing approach-based skills to maize farmers.
Technological Features and Effectiveness of Human Resource Information System in Tanzanian Local Government Authorities
(Science Publishing Group, 2020-09-08) Matimbwa Hadija.; Masue, Orest Sebastian.; Shilingi, Venance.
Information and Communication Technology has drastically become indispensable for companies aiming to favourably compete in the business world. The traditional way of storing information is losing its ground; organisations are abandoning paper documents and quickly adopting digital storage. Today, most organizations have upgraded their file storage systems from paper filing to digital filing whereby documents are stored on servers and storage devices. By so doing, documents can be easily accessed by anyone who is granted access. Organizations are able to store and maintain tremendous amount of information, which enhance immediate access of information from the system. Tanzania like many other countries has decided to use Human Resources Information System (HRIS) to replace manual record systems in Ministries Departments and Agencies (MDAs) and the Local Government Authorities (LGAs). The aim of introducing HRIS in the MDAs and LGAs was to reduce manual performance of administrative activities and to enable HR officers maintain complete, accurate and up-to-date employees’ information by using computerized application software. The purpose of this article is to assess the influence of technological features on (HRIS) effectiveness. The study involved 37 LGAs in six regions-Mwanza, Arusha, Dodoma, Morogoro, Iringa, and Kagera. Primary data were collected through administration of 201 questionnaires to Human Resource Officers (HROs) and interviews with 8 key informants. Secondary data were mainly collected through documentary review. Data were analysed using both descriptive and inferential statistics. The study employed the ordered logistic regression model to assess the influence of technology features on the effectiveness of HRIS in LGAs in terms of information timeliness, completeness and accuracy. Based on the results, technological features have significant influence on HRIS effectiveness in terms of timeliness, completeness, and accuracy of information. These include compatibility, complexity, usefulness and reliability. The implication of the results is that a new and reliable system is needed to facilitate decision making, increase access from other devices, address the needs of the institution, and be procedurally clear. It was suggested that the current system should be changed to accommodate technological advancement and cover loopholes which are being manipulated by employees in LGAs.
Persistent stock market returns volatility in emerging capital markets as evidenced in Tanzania
(Inderscience Enterprises Ltd., 2021) Mwidege, Asheri
This study examined the stock returns volatility in Dar es Salaam Stock Exchange for the year 1998 through 2018 period. The study employed quantitative research design on time series data in which autoregressive conditional heteroskedasticity and generalised autoregressive conditional heteroskedasticity models were used determine the existence of volatility. The study employed Win Rat and E-views Econometric software for data analysis. Serial correlation and unit root analysed to determine seasonal dependencies of the stock market returns and stationarity, respectively. Results showed that all time series of returns were non-stationary except at market level and volatility of stock returns had a constant decaying coefficient value of 0.75 per trading period. The study concluded that the shocks to volatility were more persistent and had a slower and constant decaying rate in various trading periods in DSE. Therefore, it was recommended that the public should buy and sell shares in the market.
Entrepreneurial Abilities of Technical Graduates and their Self-Employability in Tanzania
(African Journal Of Accounting And Social Science Studies, 2022-06-30) Charles, Raphael; Kipene,Visent
Entrepreneurship education is imperative for economic development and new economic strategies for fostering and generating jobs creating entrepreneurs. This paper therefore assesses the influence of entrepreneurial abilities on self employment among technical graduates in Tanzania. It specifically identifies the entrepreneurial skills acquired by technical graduates from technical institutions and examined the influence of identified entrepreneurial skills on self-employment among the technical graduates in Tanzania. This study was approached quantitatively based on explanatory survey design. Data were collected using questionnaire from 350 technical graduates sampled using stratified simple random technique. The collected data were analysed using Multiple Linear Regressions. The findings show that to a great extent graduates from colleges and universities acquire technical entrepreneurial skills; business management and to a small extent personal entrepreneurial skills. The findings show further that business management was ranked highly as the leading entrepreneurial skill for self-employment among technical graduates. All three entrepreneurial skills were found to have positive and significant influence on self-employment among technical graduates in Tanzania. The study recommends that colleges, institutes and universities should emphatically inculcate all the entrepreneurial skills to students as they have significant contributions to graduates self-employment.
Performance of Vat System in Tanzania Since Enactment of The Vat Act in 2014
(Tanzania Institute of Accountancy, 2022-12) Nguvava, Heriel .E.; Athanas, Noah .N.
The 2014 Value Added Tax (VAT) reforms focused on reduction of the base alterations and broadening the tax base and also dealt with several legal drafting issues to enhance the effectiveness of the new VAT law with hopes of enhancing revenue collection. The objective of this article is to assess the performance of VAT system in Tanzania in terms of tax payer’s registration and collection efficiencies. This study adopted a quantitative paradigm whereby data were analysed quantitatively through descriptive statistics and ratio analysis for efficiency measurement. Only secondary data were used in this study. The sources of data were reports from the Tanzania Revenue Authority (TRA), the National Bureau of Statistics (NBS), the World Bank (WB), IMF and peer-reviewed journal articles on relevant subject matters. The study revealed a total of 4,575 taxpayers who were eligible to be registered for VAT but who were not captured by the VAT tax system by January 2022. As a result, the government is estimated to have lost about TZS 23,350.09 billion during that period. Furthermore, it was found that the contribution of VAT to GDP is 3.6 per cent which is below the country’s expectation threshold of 6 per cent annually and is below the East African Community member states’ average of 4.4 per cent. Both the VAT Efficiency and C-efficiency ratios were not performing well; their averages were 21.9 and 20.7 per cent respectively, below the EAC regional average of 25 per cent. It is recommended to the government to increase VAT registration threshold and reduce the VAT rate. TRA is urged to decentralize the registration of VAT taxpayers to regions so as to improve compliance and administrative efficiency. The study further recommends to TRA to audit the 4,575 taxpayers whose turnovers are above TZS 100 million but are not yet registered and captured within the VAT tax net.

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