Influencing Tax Compliance in SMEs through the Use of ICTs

Abstract. This paper presents a discussion on the use of e-transparent tools in addressing challenges of tax compliance in Small and Medium Enterprises (SMEs) of Tanzania. The discussion begins by providing the background of the study and the problem under investigation. This background is followed by the outline of objectives, significance of the study and the methods used. The later sections identify factors influencing voluntary compliance and how the use of ICTs positively improves voluntary compliance by taxpayers. The last section provides the conclusion of the study