University of Dar Es Salaam Business School

The main problem faced by all tax authorities is that it has never been easy to persuade all taxpayers to comply voluntarily with the regulations of a tax system. The study specifically sought to find out the causes of non-voluntary tax compliance of direct taxes and in that, six causes of direct tax compliance were examined in three groups; the examined tax compliance determinants were: information/ knowledge about tax (individual characteristics, tax education), political legitimacy (customer care, simplified procedures, enforcement procedures) and fiscal exchange (reciprocity of services provisions).
The study guided by the Models of taxpayer behaviour which reflects one of the three theories of Social influence model, fiscal exchange model and political legitimacy model. The study used a descriptive survey method of research design in which observational and survey methods were opted to all of the one hundred taxpayers and ten Tanzania Revenue Authority (TRA) staff.
The study results from the survey conducted in Kilimanjaro Region using 100 respondents and 10 TRA staff indicated that 38.7% of non-voluntary direct tax compliance was caused by the factors examined in the conceptual framework. Also other factors like high tax rates, poor morale and tax mentality of people, inappropriate public expenditures, poor structure of the tax system, and low level of government accountability and transparency due to existence of corruption were mentioned as causes of people not to comply voluntarily with the direct taxes.

EXAMINER'S GENERAL COMMENTS The overall standard of answers was mixed. Some candidates failed to attempt the required number of questions resulting in struggling to achieve an overall passing mark as a result. In my opinion some of the questions were difficult for the level and some of the candidates were not well prepared. STANDARD OF THE PAPER The standard of the question paper was good and candidates were asked to answer five (5) questions out of seven. The mark allocations followed the weight as stated in the syllabus and marks were allocated to all sub-questions. Some of the questions were overloaded. There were no ambiguities in the paper. The questions were clear, well typed and the instructions were also clearly stated. The questions were evenly spread over the topics in the syllabus. PERFORMANCE OF CANDIDATES The performance of candidates was average and better as compared to the previous sitting. The pass rate was 52.17%. High performers were evenly spread across all centres and so also were low performers. There were no signs of copying in any centre. A small number of candidates exhibited a high sense of preparedness while majority were not well prepared. The level of preparedness of candidates was mixed because while a few others performed very well others performed poorly. The numbers of candidates answering each question were as follows: Question 1 366 attempted Question 2 373 attempted Question 3 436 attempted Question 4 475 attempted Question 5 167 attempted Question 6 348 attempted Question 7 347 attempted The total number of candidates that took part was 531. NOTABLE STRENGTHS & WEAKNESS OF CANDIDATES The strength of most candidates was demonstrated in the question 4(a) and 3. Most of the candidates presented the answer 4(a) and 3 in a good format. The most prevalent reasons for some candidates obtaining low marks remains as in previous sittings, i.e. studying only a few selected topics, not reading the question carefully enough, or a lack of structure in the approach to answering questions. There were improper labelling of answers as required in the answer booklet, cover and improper presentation of answers. Some candidates used pencils in writing which was a bad practice. The overall standard of some answers was disappointing. In particular some candidates showed a poor understanding of bookkeeping across several questions. Many candidates did not attempt the required number of