Factors influencing usage of electronic fiscal devices among small restaurants in Dodoma city.

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dc.creatorMagese, Emmanuel
dc.date2021-02-11T17:05:42Z
dc.date2021-02-11T17:05:42Z
dc.date2020
dc.date.accessioned2022-10-20T14:40:07Z
dc.date.available2022-10-20T14:40:07Z
dc.descriptionDissertation (MBA)
dc.descriptionThe general objective of this study was to examinethe factors influencing usage of Electronic Fiscal Devices among small restaurants in Dodoma City. Specifically, it was designed to fulfil three objectives, namely to determinethe influence of organizational factors on the usage of EFDs in small restaurants, to examine the influence of individual factors on the usage of EFD sin small restaurants and to find out perceptions on usage of EFDs among small restaurant ownersin Dodoma City. The study employed a descriptive explanatory research design coupled with mixed-method approach to generate and analyse data from both 113 restaurant ownersand 4 TRA officials within Dodoma City. Data were collected through a self-administered questionnaires and interviews in which quantitative data were subjected to quantitative analysis using binary logistic regression modelwiththe help of SPSS softwareVersion 25 forspecific objective one and two. The qualitative data were also analysed in objective three through content analysis. The findings of the study revealedthat usage of EFD was significantly higher among the restaurants which their customers demand receipts than restaurants which their customers do not demand receipts.Moreover, the analysis revealed that the usage of EFD was significantly higher among the restaurants which started business before 2016 as compared to those business which started business during 2019.Though not significant but they had higher EFD usage than the restaurants which started business before 2016 (b= 0.0972,p = 0.6603). Further analysis revealed that EFD usage among small restaurants was positively and significantly influenced by perceived usefulness of EFDand perceived ease of use respectively.Similarly,findings of the study on training and gender of the respondents associated significantly with the EFD usage in small restaurants in Dodoma City. Based on the findingsof the study, the Government is advised to solve the dependency challenge of EFDs on electricity, to develop continued training and taking necessary measures for the novice restaurants to ensure that they observe the rules and regulations particularly on the use of EFD but not limited to tax compliance only.
dc.identifierMagese, E. (2020). Factors influencing usage of electronic fiscal devices among small restaurants in Dodoma city (Master dissertation). The University of Dodoma, Dodoma.
dc.identifierhttp://hdl.handle.net/20.500.12661/2766
dc.identifier.urihttp://hdl.handle.net/20.500.12661/2766
dc.languageen
dc.publisherThe University of Dodoma
dc.subjectElectronic fiscal devices
dc.subjectSmall restaurants
dc.subjectEFDs
dc.subjectTanzania Revenue Authority
dc.subjectCustomers demand
dc.subjectCustomers demand receipts
dc.subjectTax payer
dc.subjectTax collection
dc.subjectBusiness entrepreneurs
dc.subjectEntrepreneurs
dc.subjectVAT
dc.subjectValue Added Tax
dc.subjectTax revenues
dc.titleFactors influencing usage of electronic fiscal devices among small restaurants in Dodoma city.
dc.typeDissertation

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