Influence of E-Filing System Complexity on Tax Compliance among Taxpayers: Evidence from Rungwe District in Mbeya, Tanzania

This study examined the influence of e-filing system complexity on tax compliance among wholesalers in Rungwe District Council, Tanzania. The study employed a quantitative research approach using a descriptive and explanatory research design. Data were collected from 87 wholesalers through structured questionnaires and analyzed using the Statistical Package for Social Sciences (SPSS). Descriptive statistics were used to summarize respondents’ demographic characteristics and perceptions of the e-filing system, while inferential analysis, including multiple regression and ANOVA, was applied to determine the relationship between e-filing system complexity and tax compliance. The findings revealed that although the e-filing system is perceived as secure, efficient, and effective in issuing filing reminders, taxpayers face significant challenges related to user-friendliness, clarity of information, system availability, and the ability to file returns independently. The study concludes that simplifying the e-filing system, improving system reliability, and enhancing taxpayer education and technical support are essential for improving voluntary tax compliance. The findings provide valuable insights for the Tanzania Revenue Authority and policymakers in strengthening digital tax administration at the district council level.