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This study focused on assessing effectiveness of electronic tax payment system in
Tanzania taking Kinondoni Tax Region as a case study. Specifically, the study was
guided three specific objectives pertaining to effect of internet payment system on tax
collection, effect of mobile payment system on effectiveness in tax collection and
effect of cash registers on effectiveness in tax collection. A survey research design
was adopted targeting a population of 590 taxpayers and tax collectors. Among
them,238 respondents were selected using purposive sampling techniques. The
required data was collected by administering questionnaires to all respondents which
was followed by analysis of all complete questionnaires using descriptive statistics,
linear regression and analysis of variance (ANOVA) with the aid of Statistical
Package for Social Sciences (SPSS).
The findings showed that there is a significant relationship between internet payment
system and tax collection denoted by R value equals to 0.918ª. Again, the findings
revealed that 84% of variation in tax collection was accounted for by the internet
payment system. Based on this study, there is a positive and significance relationship
between offered alert on email by the use of internet, getting tax knowledge without
physical appearance, paying check tax statement by use of handsets, or personal
computer either from home or office, paying file tax from home by use of computer
either from home or office, as well as paying tax easily of computers either from
home or office with the effectiveness of tax collection. Further, the study found that
there is a significant relationship between mobile payment system and effectiveness
of tax collection denoted by R value equals to 0.943ª. The findings revealed that 88%
of variation in tax collection is accounted for by the mobile payment system.
Moreover, the current study revealed that there is significant relationship between the
electronic cash register and effectiveness in tax collection denoted by R-value equals
to 0.988ª. About 97% of variation in tax collection is accounted for by electronic cash
register system. Based on these findings, the current study concluded that electronic
tax payment system in Tanzania specifically at Kinondoni Tax Region was effective
and hence, the study recommends’ among others to enhance the use of electronic tax
payment system. |
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