Dissertations (Masters)-A&F.-SOB

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Welcome to the Department of Accounting and Finance collection, dedicated to archiving and showcasing dissertations authored by esteemed members of our academic community, including both faculty and students in the School of Business (SoB).

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Browsing Dissertations (Masters)-A&F.-SOB by Author "Cornel, Delphine"

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    Challenges facing the adoption of Electronic Fiscal Devices (EFDs) in revenue collection: A case of Morogoro Municipality, Tanzania
    (Mzumbe University, 2017) Cornel, Delphine
    The purpose of this study was to assess the challenges facing the adoption of Electronic Fiscal Devices (EFDs) in revenue collection in Morogoro Municipality. Specifically, the study was meant to examine the availability of EFDs to Tax payers in Morogoro Municipality; to study the capacity of traders on the use of EFDs and to examine the attitude of traders towards use of EFDs. The study employed both deductive and inductive research approached in collecting and analyzing data. Based on the findings, the study concluded that in Morogoro Municipality, there is insufficient availability of EFDs as there are some areas that have not been located with EFDs suppliers. Although suppliers do train traders on how to use the gadgets before their installation at traders’ business premises, traders are not acquainted adequately on how to use the EFDs properly. Due to insufficient number of suppliers, traders do not get immediate technical support when they get problem with the devices, also there is no reliable power and internet connectivity in Morogoro Municipality. Lastly, traders in Morogoro Municipality have negative attitude toward the use of EFD machines, number of them claimed that, EFDs are very expensive devices for them to afford. The study recommends that, TRA should take remedial measures to ensure that there is a sufficient number of agents supplying EFD machine in order to lessen or remove the problem created by few number of suppliers in Morogoro Municipality. TRA should introduce EFDs that could work offline and when the network is stabilized TRA should be able to retrieve the records of transactions that were done during the network failure. That TRA should hire the devices that use rechargeable batteries or use solar energy to solve the problem of power failure. Lastly, to lower the burden of purchasing EFDs, the government through TRA should lower their price, subsidize the EFDs, their payments could be ventured in small installments, or execute a certain rate that will be charged at the time of filing the returns that will cease after finishing to pay for the device. This will work as a motivation of using those devices as traders will not feel the burden on acquiring the devices.