Assessment of Electronic Fiscal Devices (EFDs) Performance for Revenue Collection in Tanzania: A Case Study of TRA Mbeya in Mbeya Region.

John, Ng’wigulu Manani (2021) Assessment of Electronic Fiscal Devices (EFDs) Performance for Revenue Collection in Tanzania: A Case Study of TRA Mbeya in Mbeya Region. Masters thesis, The Open University of Tanzania.

PDF - Submitted Version Download (635kB)

Abstract

This study aimed at assessing the Electronic Fiscal Devices (EFDs) performance on tax revenue collection in Tanzania where the case study was TRA Mbeya region. The research used quantitative approaches, positivism philosophy and descriptive research design. A sample size of 86 respondents were selected from a study population of 110 TRA staff in Mbeya region through systematic sampling process. During the study, both primary and secondary data were collected from TRA staff in which primary data were collected using questionnaires and secondary data were obtained from TRA annual reports and other documents. Both descriptive and inferential analysis were used where the hypothesis was tested using Chi-Square. The study found out that after introduction of EFDs in Tanzania the tax revenue collection was growing. For this reason, the study concluded that the introduction of EFDs in Tanzania brought significant performance in terms of amount of tax collected. From the findings of the study a number of recommendations have been proposed. These include, ensuring that TRA continues to provide education on the use and the importance of EFDs, the purchase price of EFDs be reviewed downwards, Taxpayers should change with change in technology, proper examination of taxpayer ability to pay tax so that the tax to be paid by each taxpayer is fair and TRA should ensure timely delivery of services especially in solving problems related to EFDs. Also, the study suggested further studies to be conducted on the same topic in other places in Tanzania as well as on other factors contributed to increase in tax revenue collection after introduction of EFDs other than EFDs. Keywords: Electronic Fiscal Devices (EFDs), tax revenue collection, TRA, Mbeya region

Actions (login required)

View Item