An Assessment of Stakeholders’ Satisfaction on Financial Control Performance in Private Universities in Tanzania

The University of Arusha (UoA) is the church University owned by Seventh Day Adventist (SDA) church in Tanzania.  The UoA was having problems in some of its financial controls (FCs) and problems on the way how these controls were implemented.  Due to these problems, the researcher assessed the UoA workers’ satisfaction on the university FC performance.  In conducting this study, both primary and secondary data were collected and used; primary data were collected from a representative sample of forty (40) workers through questionnaires and interviews.The study revealed that, the UoA workers were dissatisfied with the university FCs performance by 47.5% and it was further revealed that, workers’ age seemed to be a factor influenced satisfaction level (SL) with the probability level of 0.031 or 3.1 percent.  This study is very significant to the UoA management, workers, and other interested parties because it added knowledge on problems of FC performance facing the university and ways of solving them.  Therefore, based on the research findings, the university should understand what stakeholders (workers) are expecting from the university FC system and the way how FCs are implemented.  The university needs to rectify some of its FCs and the way how FCs are implemented so as to satisfy its workers while improving its financial position. Keywords: Assessment, Financial Controls, Stakeholders, Satisfaction Level, and Private Universit

Effectiveness in Tax Payment by Rural Micro Enterprises in Tanzania

Taxation in Tanzania started from colonial era, it is a very important source of government revenue; hence it enables the government to finance its functions including administrative, social, protective, and development functions.  Despite the fact that, tax is compulsory payment that enables the government to finance its various activities, many residents still do not like paying tax. Therefore, this study assessed effectiveness in tax payment by rural micro enterprises in Meru district in Tanzania.The study collected and used both primary and secondary data.  Primary data were collected from a sample of 200 respondents including tax assessors, business owners, and employed managers through questionnaires and interviews.  The study revealed that, there was no effectiveness in tax payment by rural micro enterprises in Meru district in Tanzania.  It was recommended for the government through TRA to provide taxpayer education and training, lowering the tax rates, creating friendly relationship with tax payers, removal of tax incentives or exclusion among big corporations, and good governance of tax collected. Keywords: Effectiveness, Micro Enterprises, Tax, Tax Complianc