Assessment of the Effectiveness of Electronic Fiscal Devices on Enhancing Tax Compliance in Zanzibar: The Case of Zanzibar Revenue Authority.

Keis, Asha Omar (2024) Assessment of the Effectiveness of Electronic Fiscal Devices on Enhancing Tax Compliance in Zanzibar: The Case of Zanzibar Revenue Authority. Masters thesis, The Open University of Tanzania.

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Abstract

The study sought to assess the effectiveness of fiscal electronic devices on enhancing tax compliance in Tanzania: the case of U99WSZanzibar revenue authority. The study was guided by three objectives; to determine the effectiveness of EFDs transparency system on tax payers’ compliance, to assess the effectiveness of EFDs automation system on tax payers’ compliance and to examine the effectives of EFDs record keeping system on tax payers’ compliance. V The study found that all independent variables; EFDs transparency, EFDs automation and EFDs record keeping were positive and significant related to tax compliance. Based on the findings, this study recommends that ZRA should implement robust monitoring systems to ensure compliance and provide feedback to taxpayers, fostering a transparent and collaborative relationship. secondly, regular technical support should be made available to address any issues promptly and minimize disruptions in tax reporting. Lastly, Regular technical support should be made available to address any issues promptly and minimize disruptions in tax reporting. Keywords: Electronic Fiscal Devices, EFDs Transparency System, EFDs Automation System, EFDs record keeping system, Tax Compliance

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