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The objective of this study was to assess the factors hindering the use of Electronic
Fiscal Devices during receipts issuance among SMEs in Ilala Municipality. To attain
to this objective, the study had five specific objectives which are to determine the
ability of the Small and Medium Enterprises’ employees to use Electronic Fiscal
Devices in Ilala Municipality, to assess the capacity and duration of the Electronic
Fiscal Devices to keep charge among SMEs users in Ilala Municipality, to determine
whether the SMEs intentionally decide not to use EFDs for the reason of hiding sales
records, to assess the extent to which the Tanzania Revenue Authority System of
internet connection affect the usability of EFDs among SMEs in Ilala Municipality
and to determine the extent to which EFDs defect condition hinder the SMEs’
employees to issue sales receipts among customers in Ilala Municipality.
The study employed the cross-sectional research design, and the purposive sampling
technique was used to get respondents, whereby a total of 110 respondents were
selected. To obtain data, the study used three approaches namely questionnaire,
interviews and documents reviews where qualitative data were collected. The content
analysis and basic descriptive analysis was used.
The findings show that the very factors that hinder the use of EFD to issue receipts
among SEMEs are inability to use EFD due to low education, language barrier, and
lack of frequent EFD use training. The other causes are the intention of making huge
profit and not registering with the VAT. Moreover, the network problem, slow speed,
the TRA system problem and the disconnection of network due to EFD defection are
the causes for non- use of EFD among SMEs in Ilala municipality. In addition, the
findings also show that the defect condition of EFD which most common are failure
to get network, screen become dark and cracked are the factors hindering EFD use to
issue receipts.
It is recommended that tax education be organized to taxpayers, more training on how
to use EFDs, strengthening the TRA network system and infrastructure, improve the
EFD battery quality and model this will make the battery remain charged all the time,
and that the EFD reparation services should be availed at low cost |
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