A Research report submitted in partial fulfillment of Requirement for Award of the Bachelor Degree in Business Administration in Marketing at
Mzumbe University, Mbeya Campus College
At the time of introduction of Electronic Fiscal Devices (EFD’s), the number of taxpayers were using device at their premises was very low, for that reason the study aimed at assessing the user acceptance of Electronic Fiscal Devices (EFDs) as tool for tax collection in Tanzania, The study employs the following specific objectives: - to determine the factors for user acceptance of EFD’s as a new tool for tax collection, to determine the challenges faced users of EFDs and to determine the way to induce users to accept EFD’s as tool for tax collection.
The case study was used as a research design to achieve appropriate data of the study. It became carried out at Tanzania Revenue Authority Mbeya tax region. Both simple random and purposive were used as sampling techniques to select a sample of 108 from a targeted population of 150 respondents. Data were gathered through questionnaires as well as documentation from Tanzania Revenue Authority. Furthermore, the data of the study had been analyzed by using descriptive statistic with the help of Statistical Package for Social Science (SPSS) and Microsoft word
The study revealed that, Tanzania revenue staffs provide education to the taxpayers about the use of electronic fiscal device in their business premises, taxpayers were involved in the introduction and implementation of the new system, the challenges facing taxpayers when using the device the government through its authority are minimized compared at the time of introduction process. Furthermore, the taxpayers were suggesting the government to use some ways so as to encourage more taxpayers to utilize electronic fiscal device in their business premises such ways were:- to keep provides education to the taxpayers, to reduce the price of the device and to reduce the cost of fixing the faulted electronic fiscal devices.
at the time of introducing EFD’s as new tool of collecting tax, user acceptance toward EFDs is limited by poor preparation. So many problems are identified by respondents from users to TRA representatives. Major problem noted was high price of the device, low education given to the users before full implementation. It was also observed that there is problem with networks as well as accessing suppliers. With all these limitations it is obvious that there is significant increase number of user resistance although, since our current president elected got into power the rate of EFD’s users increasing year to year this is due to further enforcement and effective administration of EFD’s as the result of building many projects in our country like Mfugale flyover located at Tazara Dar- es –salaam, construction of standard gauge railway line from Dar-es-salaam to Dodoma,