Attitude of raders towards the use of EFD machines: a aase of Tanzania’s Eastern Zone
| dc.contributor.author | Mwalongo, Rachel Ernest | |
| dc.date.accessioned | 2026-01-20T04:59:18Z | |
| dc.date.available | 2026-01-20T04:59:18Z | |
| dc.date.issued | 2024 | |
| dc.description | Dissertation | |
| dc.description.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. | |
| dc.identifier.uri | https://www.suaire.sua.ac.tz/handle/20.500.14820/7235 | |
| dc.language.iso | en | |
| dc.publisher | Sokoine University of Agriculture | |
| dc.subject | Electronic Fiscal Devices | |
| dc.subject | Altitude of traders and Taxation | |
| dc.title | Attitude of raders towards the use of EFD machines: a aase of Tanzania’s Eastern Zone | |
| dc.type | Thesis |