Abstract:
This study aimed to examine the effects of the Tax Identification Number (TIN) on
revenue collection at Moshi Municipality. Specifically, the study sought to assess: the
efficiency of tax administration through TIN on revenue collection, the effect of tax
compliance through TIN on revenue collection, and the impact of taxpayer monitoring
through TIN on revenue collection in Moshi Municipality. The study adopted a
positivist philosophy, employing a quantitative research approach that involved the
systematic collection and analysis of numerical data. A descriptive research design
was used to capture data at a specific point in time. The targeted population consisted
of 38261 participants, including tax officials, business owners, and TIN registrants,
with a sample size of 396 respondents. Simple random sampling was applied to ensure
inclusivity and representativeness across all respondent categories. Data collection
tools included structured questionnaires with 5-point Likert scale questions to gather
detailed responses. Both descriptive analysis and multiple linear regression analysis
were applied to analyze the data. The findings revealed a significant positive
relationship between TIN-based tax administration efficiency, tax compliance, and
taxpayer monitoring on revenue collection. Efficient tax administration through TIN
was found to streamline the revenue collection process, while improved tax
compliance through TIN registration increased revenue generation. Effective taxpayer
monitoring also contributed positively by reducing evasion. However, challenges in
enforcing compliance and ensuring accuracy in taxpayer data were identified. The
study concludes that the TIN system significantly enhances revenue collection in
Moshi Municipality. It recommends strengthening taxpayer education programs,
improving the monitoring system, and addressing compliance challenges to further
optimize revenue collection outcomes. The study underscores the importance of the
TIN system in creating a transparent and efficient tax environment for long-term
revenue sustainability
