Dissertation (MA Business Administration)The study was based on assessing transparency in tax payment after a pressure for electronic usage of EFD machines in Tanzania. It was conducted in Dodoma Municipality. This study specifically focused on four issues which are, to assess contribution of EFD’s machines in tax payment, to assess factors affecting the use of EFD’s machines in tax payment, to assess the attitude of the tax payers on the use of EFD’s machines and to assess the implementation of the use of EFD’s machines in tax payment. The study employed a cross sectional design with a case study meant to get in depth data. Respondents in this study such as registered traders in Dodoma Municipality who are taxpayers were randomly selected, customers and tax collectors like Dodoma TRA officers, were selected by judgmental selection. The sample of the study consisted of one hundred and fourteen respondents: one hundred and fourteen respondents for the questionnaire were randomly selected from selected streets within a case study area. Data gathering was done through multiple methods: interview, questionnaire and literature review. Quantitative data derived from questionnaire were analysed by means of descriptive statistics while the qualitative data were coded, transcribed, categorised and sammarised into relevant emerging themes in relation to the research questions. A narrative approach in terms of direct quotes was used to present qualitative data. The findings show that the use of electronic device in tax payment is not effectively implemented this is due to existence of challenges hindering the adoption of electronic device. The government needs to build a general awareness to the public, on the direct benefits of using EFD’s machines as an effort to persuade tax payment voluntarily. Based on the findings, the study recommends that: The government should develop mechanisms to enhance tax collection, Use E-taxation systems in implementation and build awareness to the public on the benefits of using EFD’s machines as an effort to persuade tax payment voluntarily.