Effect of Use of Electronic Fiscal Devices in Revenue Collection.

Godfrey, Peter (2021) Effect of Use of Electronic Fiscal Devices in Revenue Collection. Masters thesis, The Open University of Tanzania.

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Abstract

This study is assessing the effect use of electronic fiscal devices in revenue collection. The study adopted a descriptive design research and the data were collected by using structured questionnaire technique of data collection and data were analyzed by using statistical package for social sciences. The researcher found that, with regards to perceived usefulness the findings show that perceived usefulness is positively related with reporting of revenue and volume of revenue collected whereas it is negatively related to technical use and revenue collections. The findings further show that perceived trust is positively related with resistance of EFD, perceived risk of usage, time management results and identifiable results whereas there is a negative relation between perceived trust with construction of negative correlations. The findings further show that perceived risk is positively related to external battery, improved performance, and collection of revenue but negatively related to filling efficiency and accuracy. The researcher concludes perceived usefulness is positively related with reporting of revenue and volume of revenue collected whereas it is negatively related to technical use and revenue collections. researcher further concludes that perceived trust is positively related with resistance of EFD, perceived risk of usage, time management results and identifiable results whereas there is a negative relation between perceived trust with construction of negative correlations. The study concludes that perceived risk is positively related to external battery, improved performance, and collection of revenue but negatively related to filling efficiency and accuracy. The study recommends the government elimination of gaps in the legal, fiscal and contractual regimes which will results into government control on the resource reserves. Keywords: Perceived Usefulness, Perceived Risks and Perceived Trusts, Collection.

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