| dc.creator | Bakar, Salim S. | |
| dc.date | 2016-04-05T08:18:11Z | |
| dc.date | 2016-04-05T08:18:11Z | |
| dc.date | 2014 | |
| dc.identifier | http://hdl.handle.net/11192/1140 | |
| dc.description | A Dissertation Submitted in Partial Fulfilment of the Requirements for Award of the Degree of Master of Business Administration (MBA) in Corporate Management of Mzumbe University | |
| dc.description | The Tanzania Revenue Authority was until 2010 using Electronic Cash Registers (ECR) and manual paper system in processing Value Added Tax collections. Those tax collection methods were prone to falsification and they did not have a fiscal memory which could record and store tax information resulted to huge loss of Value Added Tax revenues. The Authority therefore introduced the use of Electronic Fiscal Devices which are more technological advanced than the ordinary Electronic Cash Registers and manual system. Electronic Fiscal Devices project requires Value Added Tax registered traders to make proper use of the devices as the machines are expected to simplify and improve the efficiency of Value Added tax collection process and hence they may increase government Revenues. The objective of Electronic Fiscal Devices project was to tighten the grip on tax collection as Tanzania Revenue Authority was losing a lot of revenue through falsification and other malpractices. This study therefore has measured the impact on performance of Value Added Tax collection process caused by the implementation of the Electronic Fiscal Devices project. The study was conducted in Tanzania Revenue Authority in Tanga city. Secondary data were collected from Monthly Value Added Tax collection reports and Electronic Fiscal Devices Monitoring System (EFDMS)three years before and after the introduction of Electronic Fiscal Devices. The data were analyzed using Statistical Package for Social Science and Excel. The findings of the study indicated that Electronic Fiscal Devices have significant impact on VAT collection and Value Added Tax returns submission and also they have positive effect on Value Added Tax collections. Hence it was concluded that Electronic Fiscal Devices are useful in Performance of Value Added Tax collection process. The study recommended that Government should continue investing on Electronic Fiscal devices for Value Added Tax collection process. | |
| dc.language | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | electronic fiscal | |
| dc.subject | tax collection | |
| dc.title | Impact of electronic fiscal devices on value Added tax collection process: The case of Tanzania revenue authority- Tanga City | |
| dc.type | Thesis |
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