| dc.creator |
Walter, Kelvin |
|
| dc.date |
2016-03-15T19:16:39Z |
|
| dc.date |
2016-03-15T19:16:39Z |
|
| dc.date |
2013 |
|
| dc.date.accessioned |
2018-03-24T12:04:59Z |
|
| dc.date.available |
2018-03-24T12:04:59Z |
|
| dc.identifier |
http://hdl.handle.net/11192/894 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/894 |
|
| dc.description |
A Dissertation Report Submitted to Mzumbe University, Dar es Salaam
Campus College in Partial Fulfillment of Requirements for the Award of
Master of Science in Accounting and Finance of Mzumbe University |
|
| dc.description |
This study has assessed effectiveness of Administration of Electronic fiscal devices
in revenue collection performance in Tanzania at Tanzania Revenue Authority
(TRA) Kinondoni Tax region. The objectives of the study were to ascertain the
competence and knowledge of the TRA staffs regarding the administration and
monitoring of the EFD operations; assess the role of approved suppliers as provided
by EFDs Regulations, 2010 toward effective compliance of users; examine the
significance of the reported EFD related problems at TRA office; assess the
awareness, perception, willingness, and the competence of the users of EFD towards
the EFD objective; assess the impact of EFD introduction in relation to revenue
collection; and finally to suggest measures for improving revenue collection
performance through EFD.
The research has been conducted using a case study design. Data were analyzed
using the SPSS software as well as Microsoft Excel. Questionnaire, interview and
observation were the mainly methods used in collection of data.
According to the results of this study, the quality of TRA staffs in terms competence,
supportive human resource and EFD monitoring programs is good and has influence
on administration of electronic fiscal devices in revenue collection performance.
The study further revealed that the supplied EFD’s to EFD users are of good quality
and after sale service, were done successfully ensuring the condition of EFD is good
in terms of operation. EFD users are aware of the device on how to operate and
generate several reports for submission to TRA. Yet, some of EFD users are not
willing to issue fiscalised receipts while others perceive EFD negatively that the
devices are of high price which tend to reduce business capital. Kinondoni tax region
revenue reports of 2011/12 shows positive increase of tax revenue after the
introduction of EFD compared to the period before the introduction of the same.
Generally the introduction of EFD has impacted much on the tax revenue collection
performance. This is due to the fact that the administration of EFD was as required
that each part involved in the administration was effectively exercised as shown in
this study. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
effectiveness of administration |
|
| dc.title |
The assessment of the effectiveness of administration of Electronic fiscal devices in revenue collection Performance in Tanzania: a case study of Tanzania Revenue authority Kinondoni tax region |
|
| dc.type |
Thesis |
|