Determinants of Information and Communication Technology Adoption in Revenue Collection: A Case of the Tanzania Revenue Authority, Mtwara.

Urio, Denis (2025) Determinants of Information and Communication Technology Adoption in Revenue Collection: A Case of the Tanzania Revenue Authority, Mtwara. Masters thesis, The Open University of Tanzania.

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Abstract

This study investigates the determinants of Information and Communication Technology (ICT) adoption in revenue collection, focusing on the Tanzania Revenue Authority (TRA) in Mtwara. The main objective was to analyse factors influencing the uptake of ICT solutions, guided by three specific objectives: to assess the influence of performance expectancy, examine the role of effort expectancy, and determine the effect of social influence on adoption. A descriptive research design was applied, targeting TRA employees and taxpayers in Mtwara. A sample of 114 respondents was selected using purposive sampling, and data were gathered through structured questionnaires. Both descriptive and inferential statistical methods were employed to analyse the data. The findings revealed that performance expectancy, effort expectancy, and social influence all have a significant positive relationship with ICT adoption for revenue collection. The study concludes that these factors are central to the successful implementation and utilization of ICT in tax administration. It recommends that TRA improve the functionality and user-friendliness of its ICT platforms to enhance both performance and effort expectancy. In addition, awareness campaigns should be promoted to leverage social influence and encourage greater uptake of digital tax systems. Strengthening these areas will foster efficiency, compliance, and sustainability in revenue collection, thereby advancing the effectiveness of ICT-driven public service delivery in Tanzania. Keywords: ICT adoption, revenue collection, performance expectancy, Tanzania Revenue Authority.

Item Type: Thesis (Masters)
Subjects: 600 Technology > 658 Gerneral management
Divisions: Faculty of Business Management > Department of Accounting and Finance
Depositing User: Mr Habibu Kazimzuri
Date Deposited: 21 Jan 2026 08:08
Last Modified: 21 Jan 2026 08:08
URI: http://repository.out.ac.tz/id/eprint/4931

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