Attitude of raders towards the use of EFD machines: a aase of Tanzania’s Eastern Zone
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Date
2024
Authors
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Journal ISSN
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Publisher
Sokoine University of Agriculture
Abstract
This study assessed the attitude of the traders toward the use of
Electronic Fiscal Devices (EFDs) in Tanzania’s Eastern Zone. The
main objective of this research was to examine the attitude of traders
towards the use of EFD machines, and the willingness of buyers to
demand EFD receipts when purchasing items. Specifically, the study
addressed the following specific objectives (i) To gauge the attitude of
traders towards the use of EFD machines. (ii) To assess the willingness
of buyers to demand EFD receipts from traders. (iii) To identify factors
that influence the attitude towards the use of EFD machines. (iv) To
identify factors that influence the willingness of buyers to demand EFD
receipts. (v)To identify challenges facing traders when using EFD
machines in Tanzania’s Eastern Zone. The study used a descriptive
cross-sectional approach. The study employed 120 respondents being
taxpayers. Respendonts were selected through simple random
sampling and purposive sampling techniques. Both qualitative and
quantitative data were collected through structured questionnaires and
interview guide. Quantitative data were analyzed using the Statistical
Package for Social Sciences (SPSS 20.0) and Excel software program,
and qualitative data were analyzed using content analysis. Research
shows that taxpayers are reluctant to use EFD machines and
consumers are reluctant to ask for EFD receipts when purchasing
goods or services. Every effort is made to inform customers of the
importance of requesting an EFD receipt for each transaction. The
main challenges facing the full use of EFDs are the high cost of
purchasing equipment and, most importantly, the lack of taxpayer
training in the use of EFDs. This study concluded that it is necessary to
review the purchase price and maintenance cost, improve the system
or the lack of network, properly check the taxpayer's ability to pay
taxes, continue to study, know, etc., and accurately determine the
amount of tax that the taxpayer must pay, Fairness of the tax system
and incentives for its use. Once the above mentioned issues are
resolved, tax revenue collection can be further improved through the
use of EFD.
Description
Dissertation
Keywords
Electronic Fiscal Devices, Altitude of traders and Taxation