The Effect of Introduction of Electronic Fiscal Device in Revenue Collection in Tanzania: A Case of Kinondoni Municipal Council

Mohamed, Salehe (2015) The Effect of Introduction of Electronic Fiscal Device in Revenue Collection in Tanzania: A Case of Kinondoni Municipal Council. Masters thesis, The Open University Of Tanzania.

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Abstract

This research intended to establish the effect of introduction of electronic fiscal device on revenue collection in Kinondoni municipality council. The general objective was to explore on the effect of electronic fiscal devices in revenue collection in Tanzania with some specific objectives of the study were to explore on businessmen perception regarding the effect of EFDs to their business, To examine on the significance of Electronic Fiscal Devices in Revenue Collection in Tanzania, To determine on the challenges facing the introduction of electronic fiscal device as a tool for revenue collection ,and to determine the means of improving the adoption of EFDs as tools for Revenue collection in Kinondoni Municipality council in Dar-essalaam, to explore on businessmen perception regarding the effect of EFDs to their businesses, to examine the significance of electronic fiscal devices in revenue collection in Tanzania. The research findings indicated that there was an increase in revenue collection associated with the introduction of Electronic Fiscal Device in Kinondoni Municipality Council. EFD machines can then be deemed to enhance Revenue collection resulting from more accurate Revenue reporting. It can be concluded that the classified Taxpayers have adopted and complied with the requirements of EFD machines. The study recommends that the tax office should therefore strive to ensure full adoption of the EFDs machines since they increase the revenue collection.

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