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The 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) |
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