The Role of Revenue Records Access in Enhancing DecisionMaking for Revenue Evaluation and Compliance at the Tanzania Revenue Authority Headquarters, Dar es Salaam, Tanzania

Abstract

This study examined the role of revenue record access in enhancing decision-making for revenue evaluation and compliance at the Tanzania Revenue Authority (TRA) headquarters in Dar es Salaam, Tanzania. A case study design employing a mixed methods approach was used, involving questionnaires administered to 70 staff members and 40 taxpayers, complemented by semi-structured interviews and document review.

The findings indicate that timely access to revenue records strengthens auditing activities, supports reconciliation between estimated and collected taxes, and facilitates the preparation of reports on penalties, revenue collection, and taxpayer statistics. Most respondents (63% of staff and 53% of taxpayers) reported that access to records was extremely helpful for decision-making. Institutional mechanisms, including analytical units, performance indicators, and electronic information systems, were found to enhance record accessibility and utilisation, although technological limitations and incomplete system integration constrained optimal use. The study concludes that accessible revenue records are essential for effective revenue evaluation and compliance and recommends improved digital integration, staff capacity development, and strengthened information governance frameworks to enhance evidence-based decision-making within tax administration.