http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/1822 journals and proceedings Sat, 04 Apr 2026 06:57:15 GMT 2026-04-04T06:57:15Z http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2865 EFFECTIVENESS OF DIGITAL DISBURSEMENT SYSTEMS IN MANAGING STUDENT LOANS AMONG HIGHER LEARNING INSTITUTIONS NYAKI, Epifania Edward This study aimed to evaluate the effectiveness of digital disbursement systems in managing student loans among higher learning institutions, focusing on Kilimanjaro Christian Medical University College (KCMUCo). The study specifically sought to assess the perceived ease of use, usefulness, cost dynamics, and challenges associated with the digital disbursement system. Using a mixed-methods approach, both quantitative data from 234 students and qualitative insights from eight finance staff were analyzed to provide a comprehensive understanding of the system's performance. The findings revealed that the digital disbursement system was perceived as more effective compared to traditional manual methods. Most students found the system easy to navigate, although challenges such as occasional downtimes and content upload difficulties were noted. The system's usefulness was highlighted, particularly in terms of efficiency and reducing manual errors, although improvements in transparency and communication were suggested. In terms of cost dynamics, the system significantly reduced administrative costs associated with loan management, though students in remote areas faced additional internet access costs. Key challenges included technical issues, limited access to support, and internet connectivity, which affected some users. The study concluded that while the digital disbursement system is a major improvement over manual processes, further enhancements are needed to address the system’s occasional downtimes, internet connectivity issues, and to improve overall user support. Recommendations include improving training for students and staff, enhancing transparency in loan disbursement processes, and addressing infrastructure challenges, particularly for students in remote areas. The findings underscore the importance of continuous system improvements to maximize the benefits of digital platforms in higher education loan management Sun, 01 Dec 2024 00:00:00 GMT http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2865 2024-12-01T00:00:00Z http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2864 EFFECT OF INTERNAL AUDIT ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN TANZANIA NURU, Waziri This study aimed to examine the effect of internal audit practices in enhancing the financial performance of commercial banks in Singida, Tanzania. The general objective was to assess how internal audit standards, independence, and auditor competency influence financial outcomes. Specifically, the study aimed to evaluate the impact of internal audit standards, the role of audit independence, and the relationship between auditor competence, internal control processes, and financial performance. Using a sample size of 89 respondents, selected through stratified random sampling to ensure diverse representation, data were collected via structured Likert-scale questionnaires. Data were analysed using descriptive statistics and multiple regression analysis in Stata 15, the study revealed that internal audit standards significantly enhance financial performance by promoting accurate reporting and compliance. Independence in auditing emerged as a key factor, fostering objective evaluations that support transparency and accountability. Furthermore, auditor competence and strong internal control processes were found to positively affect financial outcomes, with competent auditors effectively managing risks and ensuring regulatory adherence. Based on these findings, the study recommends that bank management uphold high internal audit standards, prioritize auditor independence, and invest in auditor training programs. Regulators are advised to establish clear guidelines supporting audit independence, while policymakers should consider incentivizing banks to enhance internal audit practices. Sun, 01 Dec 2024 00:00:00 GMT http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2864 2024-12-01T00:00:00Z http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2863 ASSESSMENT ON FACTORS AFFECTING ELECTRONIC TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTEPRISES EPHRAEM, Evelyn This study investigates the factors influencing electronic tax compliance among Small and Medium Enterprises (SMEs) in Mbeya City Council, Tanzania. The research aims to assess the impact of taxpayers' attitudes, institutional factors, and technological factors on the compliance behavior of SMEs. Previous research shows that things like how complex the tax system is and how taxpayers view the tax process affect whether businesses follow tax rules. However, there isn’t much research specifically on electronic tax compliance in Mbeya. A cross-sectional survey design was employed, involving a sample of 333 SMEs. Data were collected using questionnaires and documentary reviews, and analyzed using descriptive and inferential statistics, including regression models. A cross-sectional survey research design was utilized. Descriptive statistics, including frequencies and percentages, were used to summarize the data, while multiple regression analysis was conducted to test the relationships between the independent variables (taxpayer attitudes, institutional factors, and technological factors) and the dependent variable (electronic tax compliance). The findings show that attitudes like taxpayer knowledge and perceptions of the tax system significantly affect compliance. Institutional factors, such as clear tax laws and compliance costs, also shape SME behaviors, while technological challenges, like limited computer skills and the cost of online filing, further influence compliance decisions. However, widespread adoption of electronic tax systems is hindered by low awareness, limited technology access, and high costs for SMEs. Based on these insights, the study recommends enhancing tax education programs to boost awareness, simplifying compliance processes, and increasing access to affordable technology. It concludes that improving tax education, lowering compliance costs, and providing technology access are essential for boosting electronic tax compliance among SMEs. The study suggests that the Tanzania Revenue Authority (TRA) should target these areas to support SME adoption of digital tax systems. Sun, 01 Dec 2024 00:00:00 GMT http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2863 2024-12-01T00:00:00Z http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2862 THE DETERMINANTS OF TAX EVASION ON REVENUE COLLECTION PERFORMANCE IN TANZANIA GODBLESS, Nathan ABSTRACT This study seeks to examine the determinants of tax evasion on revenue collection performance in Tanzania: a case of Tanzania revenue authority in Iringa region. This study adopted a cross-sectional research design. A total sample of 36 staffs from TRA and tax payers were included in this study. Both quantitative and qualitative techniques were used. Both interview, questionnaires and secondary data were used in this study. The study concluded that false information was one among the mode/techniques used by Tax payers to evade Tax in the study area, followed by the VAT fraud, misclassification of commodities and smuggle of goods, bribery of tax officials. The study further concluded that, smuggling is an activity which involves the importation or exportation of goods with the objective of evading taxes, this involves importing or exporting goods illegally, usually to avoid paying duty on them. The types of smuggling that are common relate to products such as drugs, illegal alcohol or tobacco sales. On the second objectives, the study concluded that tax policies and tax systems was the factor that influences Tax evasion in Iringa region, followed by the corruption, higher Tax rates. It was concluded that Tax officials can abuse their position to issue tax exemptions, apply lower tax rates, un-register individuals from the tax registers in exchange for lower “private” tax, among others. On the last objective, the study concluded that the study concluded that Majority of the respondents strongly agreed that provision of tax education to taxpayer would mitigate Tax evasion in Iringa region, followed by the application of technology, penalties set for tax evaders and psychological egoism. It is recommended that, there is a need to engage in massive public awareness as far as the total pay taxes are concerned. TRA in Iringa needs to exploit a lot of possible avenues like radio programs, Seminars and market officials in order to sensitize the public about the benefit of paying taxes. This will play an important role in improving revenue collection. More so, tax rates should be Sun, 01 Dec 2024 00:00:00 GMT http://dspace.iaa.ac.tz:8080/xmlui/handle/123456789/2862 2024-12-01T00:00:00Z