A Research Report Submitted to Mzume University – Mbeya Campus in Partial fulfillment of the Requirements for the Award of Bachelor Degree of Accounting and Finance in Business Sector (BAF - BS) of Mzumbe University.
This study assessed the key factors influencing the adoption of mobile tax payment systems in revenue collection. This study employed survey design whereby data collected through quantitative research methods through Questionnaires. The study was carried out at TRA Uhindini Mbeya District tax region. It involved 50 respondents i.e. 15 Mobile users, 15 TRA’s management and 20 TRA agents. . The data collected from respondents were analyzed step wise using predictive analysis software (PASW) .The results revealed that Non repudiation, Latency, cost, and security statement influences adoption of mobile payment systems. Moreover, hypotheses based on reliability, customer base, monetary convert ability, anonymity, privacy and transaction procedures were insignificant hence rejected. The findings indicated that Technological acceptance model have been partially supported by the study, because, when measured Technological factors two sub variables were significantly supported mobile payment systems adoption. The study recommended that the government and telecommunication companies should take into consideration non repudiation, latency, cost, and security statement to increase adoption. Moreover, future research should study on reliability, customer base, anonymity, privacy and transaction procedures on their influence in adoption of mobile payment systems.