Regulatory Quality and Tax Revenue Performance: Evidence from Dar es Salaam, Tanzania

Modest Paul Assenga

doi:10.2478/mosr-2025-0009

Abstract

This study examines the effect of regulatory quality on Tanzania’s tax revenue performance. It analyses the effectiveness of tax regulations in influencing government tax revenue collection. The study identifies the challenges facing tax regulations in the country and recommends some measures to improve government revenue collection. The main findings show that regulatory quality has a significantly positive influence on tax revenue performance in Tanzania. The study stresses the need to strengthen the regulatory system to achieve effective, wellenforced tax regulations and to promote voluntary tax compliance in order to increase tax revenue performance.

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Regulatory Quality and Tax Revenue Performance: Evidence from Dar es Salaam, Tanzania

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