Linkage between Crude Oil, Gold, INR-USD Reference Rate and Sensex amidst Covid-19 Pandemic: A Cointegration and Causality Analysis

Abstract

The objective of the study is to assess the influence of tax digitalization on taxpayers’ voluntary compliance among medium-sized taxpayers in Tanzania by employing the relevant economic theories guiding the study. The study employs a mixed research approach, survey research design, which was conducted through interviews with 150 taxpayers in Tanzania. The analysis of the logistic regression model will involve a Cronbach’s coefficient test for reliability of the scale and a comprehensive literature review for validity of the content. The results of the research reveal that voluntary tax compliance is directly affected by tax digitalization. So, the government must reinforce the examination of tax payments, tax declarations, and tax repayments of companies. Moreover, the study concluded that voluntary tax compliance has a significant impact on increased government revenue.