Fairness of Tax Laws and Regulations Influence on Tax Compliance in Tanzania: Lessons from SMEs in Arusha Tanzania

The purpose of the study was to assess influence fairness tax laws and regulations on compliance in Tanzania taking SMES Arusha city as a case study. Mixed approach survey design were employed conduct this study, where systematic purposive sampling techniques used select 100 respondents take part It revealed that there is positive significant compliance. An adjusted R2 =59.6% while F(8, 87) =28.86 P < 0.000 revealed, implied had Tanzania. recommended legal framework should be improved; include making assessment basing reality business eliminates complexity payment processes.