Evaluation of The Impact of Electronic Fiscal Devices on VAT Compliance.

Ephraim, Venance (2015) Evaluation of The Impact of Electronic Fiscal Devices on VAT Compliance. Masters thesis, The Open University Of Tanzania.

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Abstract

This study investigated the impact of EFDs on the VAT compliance in Kilimanjaro Tax Region. Specifically, the study examined the attitude of taxpayers on EFDs, whether the use of EFDs has impact on VAT compliance, challenges associated with the use of EFDs, and the strategies to improve the use of EFDs and VAT compliance. The study used both primary and secondary data. Primary data were collected through interviews and questionnaires while secondary data were obtained through documentary review. The sample of the study consisted of 20 taxpayers who are VAT registered taxpayers, 2 leaders of TCCIA Kilimanjaro, 10 general public who are buying goods and services, 15 Tax officials and 3 Government officials at RC’s office. Data were analyzed using both qualitative and quantitative approaches and computer software programs such as Excel. Overall findings of the study indicate that there is low strategic business management education among most traders in Moshi and other parts of Kilimanjaro Region. There is also poor implementations skill among TRA officials in Kilimanjaro Region which have jointly resulted into low compliances of traders to implement fully EFDs program which aims to improve tax revenues collection performances. The use of EFD machines in business is highly emphasized. It is also recommended that the price of EFD machines and maintenance cost be reduced and the government should involve people in the whole process of tax collection.

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