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Research Paper | Finance | Tanzania | Volume 7 Issue 4, April 2018 | Popularity: 6.7 / 10
Perceptions of Taxpayers on the Adoption of Electronic Fiscal Devices in Revenue Collection in Tanzania: A Case of Arusha Municipality
Vinold John, Dr. Samuel Obino Mokaya
Abstract: The Government of the United Republic of Tanzania introduced EFDs since year 2013 in its second. The second phase includes non VAT registered traders administered under The Tax Administration Act 2015, to replace the Electronic Cash Register. The operations under Electronic Cash Register did not meet the desired expectations, including tax collections, and administration of the system. The newly introduced EFD has been prepared to cater for the inefficacies inherent in the former system of tax collection. The purpose of the study was to assess the perceptions of tax payers on the adoption of Electronic Fiscal Devices in revenue in Arusha municipality. The study focused on analyzing the benefits of adopting EFDs in revenue collection in Arusha Municipality, identifying challenges towards adopting EFDs in revenue collection and suggesting measures to overcome the challenges associated with adopting EFDs in revenue collection in Arusha Municipality. The study adopted both quantitative and qualitative research approaches using a descriptive research design. The study collected data from a random sample of 99 respondents using interviews and questionnaires. Descriptive statistics version 21 was used to analyze data. The findings indicate that among the benefits of adopting EFDs in revenue collection include reducing the time tax payers take to prepare sales report and ensures accurate tax rate to be paid by tax payers. Further, the challenges towards adopting EFDs were high price of buying EFDs and lack of training to tax payers. The study recommends that Government through TRA should provide subsidized EFD machines and provide more training to tax payers on the application and use of EFDs.
Keywords: Electronic fiscal devices, Tanzania Revenue Authority, Value-added tax, Electronic tax register
Edition: Volume 7 Issue 4, April 2018
Pages: 984 - 987
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