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The study investigated the Taxpayer’s perceptions on compliance of fiscal electronic
devices on revenue collection in Dar see Salaam region, the case of medium
entrepreneurs in Ilala district. Specifically, the study investigated whether Taxpayers
have enough knowledge on Electronic Fiscal Device (EFDs), assessed Taxpayer’s
altitude towards utilization of EFDs, investigated the challenges facing Taxpayers on
utilization of EFDs whereby (41.7%) were females and (58.3%) males. Data collection
methods were questionnaires, personal interview and documentary review
Results revealed that 87% of respondents had no enough knowledge on utilizations of
EDF while 23% had; it was also revealed that 84% had negative attitudes towards
utilization of EFDs while 12% had not. Results as well revealed that there was an
increase of revenue collection from less than million 500 to above million 3,500 in
2011/12. Different challenges for utilization of EFDs revealed such as; higher
purchasing price of EFDs, Taxpayer dislikes EFDs system, difficulties from the
suppliers of the EFDs, devices were not working properly. Other challenges were;
technical problems, lack of education among Value Added Tax (VAT) traders on how
best to use EFDs and the problem of breakdown. Different strategies to enhance
utilization of EFDs were discovered including; EFDs be paid in installments,
compatibility between EFDs and computers, provision of free EFDs, provision of
education on EFDs, provision of praises, TRA should introduce EFDs that can handle
field sales, Tanzania Revenue Authority (TRA) should introduce cheaper EFDs;
introduce EFDs that have less rates or breakdowns; introduce different systems for
different businesses and promotion of EFDs machine in the media through radios,
magazines and television.
It is concluded that the strategies used to enhance utilization of EFDs machines must
reflect the challenges facing implementations of the EFDs machines. However, the
improvement of machine and knowledge for both Taxpayers and Tanzania Revenue
Authority need to be emphasized. It was recommended that a policy on fiscalization
of devices should be done under TRA officer’s supervision to make sure that
fiscalization process is properly done within time frame |
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