Abstract
The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both compliance and operational efficiency. Future research should focus on policy interventions and capacity-building strategies to optimise digital audit capability integration in tax administration.
Recommended Citation
Chalu, Henry Zeno and Mtena, Daudi Deokari
(2026)
"The Influence of Digital Audit Capability on Tax Compliance in Tanzania,"
Business Management Review: Vol. 29:
No.
1, Article 7.
Available at: https://doi.org/10.56279/bmrj.v29i1.1014
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