ABSTRACT
In many developing countries, there is growing recognition that SME's have a very vital role to
play in economic development. SME's create employment, help achieve equitable income
distribution, alleviate poverty, build up local technological base, promote participation of
vulnerable groups patiicularly women in the development process, provide training ground for
entrepreneurial and managerial skills and opportunities for use of own capital resources as well
as act as ancillaries to large-scale enterprises. However, the development of SME's largely
depends on the policies in place and in paiiicular the tax structure of a given country. The aim of
this study was to determine the impact of fiscal policy on the growth of SME's in Tanzania. The
study was based in Mazombe Division and covered a sample size of 50 SME's. The
methodology used to select the sample size was stratified random sampling. Primary data was
collected using administered questionnaires. The data was analyzed using SPSS. The results
from the study showed that fiscal policies were not in the least supportive to the growth of
SME's. Further, the study also revealed that most SME owners did not register themselves as
legal entities as a way of evading tax and other mandatory payments. In addition, the study
showed that TRA officials who collected company tax from SME's where not honest enough and
capitalized on the ignorance of SME's owners. The study concluded that in order for SME's to
grow, there is need for various stakeholders to put up their effo11s into bringing the wheels of
SMEs into full stroke.
KILAVE, W (2021). An Assessment Of The Imp Act Of Fiscal Policies On The Growth Of Small And Medium Enterprises In Tanzania A Case Study Of Sme's In Mazombe Division-Iringa Region Tanzania. Afribary. Retrieved from https://afribary.com/works/an-assessment-of-the-imp-act-of-fiscal-policies-on-the-growth-of-small-and-medium-enterprises-in-tanzania-a-case-study-of-sme-s-in-mazombe-division-iringa-region-tanzania
KILAVE, WASIWASI "An Assessment Of The Imp Act Of Fiscal Policies On The Growth Of Small And Medium Enterprises In Tanzania A Case Study Of Sme's In Mazombe Division-Iringa Region Tanzania" Afribary. Afribary, 03 Jun. 2021, https://afribary.com/works/an-assessment-of-the-imp-act-of-fiscal-policies-on-the-growth-of-small-and-medium-enterprises-in-tanzania-a-case-study-of-sme-s-in-mazombe-division-iringa-region-tanzania. Accessed 26 Apr. 2024.
KILAVE, WASIWASI . "An Assessment Of The Imp Act Of Fiscal Policies On The Growth Of Small And Medium Enterprises In Tanzania A Case Study Of Sme's In Mazombe Division-Iringa Region Tanzania". Afribary, Afribary, 03 Jun. 2021. Web. 26 Apr. 2024. < https://afribary.com/works/an-assessment-of-the-imp-act-of-fiscal-policies-on-the-growth-of-small-and-medium-enterprises-in-tanzania-a-case-study-of-sme-s-in-mazombe-division-iringa-region-tanzania >.
KILAVE, WASIWASI . "An Assessment Of The Imp Act Of Fiscal Policies On The Growth Of Small And Medium Enterprises In Tanzania A Case Study Of Sme's In Mazombe Division-Iringa Region Tanzania" Afribary (2021). Accessed April 26, 2024. https://afribary.com/works/an-assessment-of-the-imp-act-of-fiscal-policies-on-the-growth-of-small-and-medium-enterprises-in-tanzania-a-case-study-of-sme-s-in-mazombe-division-iringa-region-tanzania