Abstract:
Majority of Sfv1Es in the nation are not r(11
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,6 !r, therefore intention of the rev,iarcher to examine factor, particularly affecting legal corr
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by small and Medium enterprises in •Tanianiii forli►larly FiRELA Specik of4‘!clq`;'
, '14
" study were. to determine the effect Of user training on legal compliance of SMEs 1;.;-/::' to ascertain the effect of fines and penalties on legal compliance of SMEs ire Tanzaroa artd fr./
assess the effect of systems automation on legal compliance of SMEs in Tanzania Theory 'if
Allingham and Sandrno and the Morale? T tio;ory vverf! adopted in this study The.: d
,f-)c' ft:Stilfdl design was adopted iri tlir) !,tudy both flu:: quantitative approach V re•,
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the qualitative approach was adopted to complement one another. To accomplish Oie
objectives, the researcher selected 140 officials from BRELA - Dar es Salaam and tk
-
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researcher used a simple random sampling to select a sample size For data cof!estirvi t_t.e
study relied on both primary and secondary sources. Primary data was collected user?
structured questionnaire and interview. Secondary data was acquired from a :/af',/ of
sources, including newspapers current case reports administrative fires ;,Te..,5
announcements financial surveys. and online multimedia resources The data a(dgi
investigation was quantitatively arid qualitative analysed. To analyse quantitative data is
descriptive and inferential statistics, the Statistical Package for Social Sciences (SPSS)
version 26 was used as a data analysis tool. Also, qualitative data was analysed using con
,..ert
analysis. The data findings were presented using figures and tables. Results of this slyly
showed that, SMEs user training is a key determinant of legal compliance and user tfa. r.7
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has increased the SMEs capacity to utilize BRELA's new technologies and methods for
business registration. Findings indicated that fines and penalties improve legal com,rAa
.,
-ce ct
SMEs while complexities in existing in fines and penalties strategy decreases ;:egai
compliance Findings designated that automated systems simplify legal compliance for S'?Es
and automated systems are cheap as compared to traditional systems and a
systems have facilitated the streamlining of BRELA'S administrative process and automated
systems have reduced the period of time consumed for business registration. The study
concluded that user training has positive and significant effect on legal compliance. Also. the
study concludes that fines and penalties have positive and significant effect on
'e al
compliance. Moreover, the study concludes that automated systems positive and signifiza7t
effect on legal compliance. The study recommends future research on the
BRELA's digital systems in enhancing company registration Ind licensing
propose