| dc.creator |
Lwiza, Faridi A. |
|
| dc.date |
2020-10-16T06:57:55Z |
|
| dc.date |
2020-10-16T06:57:55Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2022-10-21T10:32:31Z |
|
| dc.date.available |
2022-10-21T10:32:31Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4411 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4411 |
|
| dc.description |
Research Report Submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment for the Award of Bachelor Degree of Accounting and Finance in Business sector (BAF-BS) of Mzumbe University |
|
| dc.description |
The aim of this study was to examine the impact of introducing Electronic Fiscal Device (EFD) on revenue collection, a case study of Tanzania Revenue Authority (TRA) in Kahama region. The general objective was to assess the impact of introducing the Electronic Fiscal Device (EFD) in revenue collection and some specific objectives of the study are to assess the usage rate of EFD machine by the business people, to compare the difference before and after the introduction of EFD machine in relation to revenue collection, to identify the competence of EFD users concerning EFD issues and to determine the challenges of EFD machines to the users.
The study employs a case study research design. The population was 5000 involves TRA staff’s members, and taxpayer at TRA Kahama region and the sample size of357 respondents, selected through purposive sampling and simple random sampling and data was collected through questionnaires and in-depth interview and documentary review to collect secondary data. Also, SPSS software was used to analyze the data collected and then displayed in tables and histograms
The research findings indicate that there was an increase in revenue collection associated with the introduction of Electronic Fiscal Device (EFD) in Tanzania Revenue Authority (TRA) at Kahama region. EFD machine has brought positive and negative impact where by the EFD machine has help TRA in the collection of taxes from business people and also it has reduced cost of TRA management to use a lot of time to search for the business people who are not paying taxes. The EFD machine has also led to conflict between the government and business people where by business people oppose the use of EFD by stopping opening their shops.
In concluding the taxpayers had adopted and compile with the requirements of revenue collection and that the use of EFD machines ensures timely filling of monthly revenue returns and reduced time taken to prepare revenue returns at end month In recommendation TRA should develop and provide an education program to tax payers on every week to reduce their negative perception on the EFD machine. EFD users should be honest in issuing the correct amount of receipts and customer see need of issuing the receipt. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe university |
|
| dc.subject |
Electronic Fiscal Device |
|
| dc.subject |
Revenue Collection |
|
| dc.title |
. The Impact of Introducing Electronic Fiscal Device (Efd) on Revenue Collection: A Case of Tanzania Revenue Authority (Tra) Kahama Region |
|
| dc.type |
Thesis |
|