The Potentials of Mobile Payment System on Improving Tax Revenue and Compliance in Tanzania

The study informing this paper examined impacts of mobile payment system on improving tax revenue and compliance in Tanzania, with the specific reference to Dar es Salaam tax regions. Specifically the study was set out to find out the extent to which mobile payment system has helped individuals and companies to pay for their motor vehicles and motorcycles fees, customer compliance level and the improvements made in tax revenue collection. Both primary and secondary sources of data were used. Data were processed by using statistical package for social science (SPSS). Findings from the study show significant increase in tax revenue after introduction of mobile payment system. It is recommended that the use of the system should be enhanced.