Strategies to ensure compliance with provisions of the Income Tax Act at the Inland Revenue Regional Office in Walvis Bay

This study focused on the strategies to ensure tax compliance at the Inland Revenue office in Walvis Bay. The main objective of this study was to investigate what are the strategies to ensure compliance with the provisions of the Income Tax Act in Namibia, taking the Regional Office of IRD at Walvis Bay as a case. The sub objectives were to: to critically ana lyse the current status of compliance by tax payers with the provisions of the Income tax laws and the problems faced; to identify the factors hampering tax com pliance, to determine the effectiveness of different measures in the context of tax compliance and to come up with strategies for dealing with the problems and issues encountered. Primary data was collected from the Walvis Bay individual taxpayers within the tax bracket of 18% by means of questionnaires and by interviewing the executives. Secondary data was collected from the reports of the Ministry of Finance and other documents that provided information on factors hampering tax compliance, status of individual taxpayers' compliance and strategies used by the authorities of the IRD to ensure tax compliance. Statistical package for social sciences (SPSS), was used to create frequencies that were used to generate descriptive statistics in the form of pie charts, graphs and tables for data analysis and presentation to simplify the results and support the findings. The majority of respondents (73%) pointed out that much needs to be completed in order to advance the administration of tax matters to enhance and ensure tax compliance by individual taxpayers at the Walvis Bay regional office. The effectiveness of the tax compliance system arisen as main concern as highlighted by 63% of the respondents. The sentiment was that the IRD office need to focus on improving the strategies in place in order to enhance and ensure tax compliance by individual taxpayers w ith the provisions of the Income Tax Act. carrying out audits and T ime ly, accurate disclosure of tax information to taxpayers needs to be improved. The major recommendation from this study was to urge the management at IRD Walvis Bay office to revisit their strategic processes to ensure tax compliance of the individual tax payers with the provisions of the Income Tax Act

Grantor dc:publisher

University of Namibia

Year dc:date.issued

2020

Author dc:creator

• Sibeya, Richel Nalishebo

Advisor dc:contributor.advisor

• Sharma KR

• Walvis Bay
• Inland Revenue office
• Tax compliance
• Compliance
• Income Tax Act
• Namibia
• University of Namibia

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/11070/4035

OAI identifier oai:identifier

oai:repository.unam.edu.na:11070/4035