RUAHA CATHOLIC UNIVERSITY

This study focused on analyzing the influence of tax education on predicting tax compliance among small enterprise in Tanzania. Quantitative approach was used to guide on statistical data collection for hypothesis testing. Structured questionnaire was formulated and used to collect suitable data for statistical analysis. The study population was small enterprise in Dar es Salaam in Tanzania where simple random sampling was used to pick sample of 173 from the targeted population. Pilot study was conducted prior main survey to ensure the quality of data collection tools. Findings using Smart Pls 4 structural equation modelling revealed that tax education has significant influence on promoting tax compliance among small enterprises. It was further found that tax education is significant due to the explanatory prediction of tax law education, general tax education, tax information system education and accounting skills education. This study concluded that tax education has significant influence on promotion of tax compliance among Small enterprises. It was recommended that the revenue authority should continue to offer tax law education, general tax education, tax information system education and accounting skills education so as to enable small enterprise to pay tax.

Tax compliance, tax education, small enterprise