A Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Corporate Management of Mzumbe UniversityThe research sought to find the Taxpayers Perception on electronic fiscal devices. Taxpayers, in the context of this study are taken to mean to business entities mainly sole traders, partnership businesses, and public and private companies that are eligible for VAT in Tanzania. Thus, the general objective was to assess the real taxpayers’ perception on EFD Machine in Tanzania employing the city of Dar Es Salaam as the case study. The specific objectives were, to determine whether Electronic Fiscal Devices (EFDs) are more efficient and effective than manual methods of tax management, to investigate whether Purchase cost of Electronic Fiscal Devices (EFDs) and some business expenses not tracked by the machines are the main reasons why traders prefer to resort to manual method, and to determine out whether Electronic Fiscal Devices (EFDs) greatly eliminates tax evasion The research used a case study approach in which a sample of 500 identified VAT businesses out of a population of 25,383 was used. The targeted population was nominated from three districts in Dar Es Salaam and a simple random sampling procedure was employed to come up with 500 sample elements. Questionnaires and interviews were used to collect data on the sample. Quantitative and Qualitative methods were used to analyze the data collected. In conclusion, the EFDs identified traders in Tanzania are more concerned with the amount of tax they pay than with the complains they advanced regarding the use of the EFDs, perceiving that, the EFDs makes them to pay more tax than with manual method. It is recommended that, the government to educate traders on the importance of tax revenue towards business success. Traders be concerned on the efficiency of their operation as one the scientific and lawful way of profit maximization than tax evasion. The government increases the supply of the Electronic Fiscal Devices (EFDs)