| dc.description |
The study is on the impacts and challenges of implementing electronic fiscal devices
in Tanzania revenue authority, the case of domestic revenue department, Dar es
Salaam. The study evaluated strategies employed by TRA to implement EFDs in
Tanzania, determined the factors inhibiting implementations of EFDs in Tanzania
and examined the overall outcomes of the EFDs regime on tax compliance and tax
collection growth in domestic revenue department, Dar-es salaam. The study
involved (56.4%) Females and (43.5%) Males. Data collection methods were
questionnaires, documentary review, interview questions and personal interview.
Tanzania Revenue Authority is implementing its Third Corporate Plan (2008/2009 –
2012/2013) from 1st July 2008, which has five strategic goals. Goal number one
addresses the core function of the Authority and attaches more weight on the need to
collect revenue to capacity levels in a cost effective way.
The Corporate Plan’s Goal number four among others, is the initiative of introducing
a robust ECR system for all VAT traders. This key initiative will enable the
Authority realize its ultimate goal of tax revenue enhancement and collection to
capacity levels.
To achieve this goal, there has been an urgent need to review the existing Electronic
Cash Registers (ECRs) functionality and deliverability with a view of replacing them
with the robust Electronic Fiscal Devices.
The need to replace the ECR with a robust Electronic Fiscal Device (EFD) has not
only been prompted by the urge to compel VAT traders to record all transactions, but
also necessitated by the Government to increase collection in a cost effective way.
It is the Authority’s commitment to provide high quality customer services that meet
their needs and exceed expectations, and to this end, continuous improvements of
Authority’s systems processes and procedures count very much in the Authority’s
dealings, and among system improvements is EFD Introduction. |
|