Browsing by Author "Daffa, Chamshama"

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    The influence of electronic fiscal devices (EFDS) on value added tax (VAT) collection: A case of vat registered traders in Morogoro municipality, Tanzania.
    (Mzumbe University, 2015) Daffa, Chamshama
    The purpose of this study was to assess the influence of use of Electronic Fiscal Devices (EFDs) on Value Added Tax (VAT) collection among VAT registered traders in Morogoro Municipality, Tanzania. The study sought to explore the status of EFD system on improved VAT compliance, assess the quality of EFD system in relation to sealed loopholes of VAT evasion as well as investigating capacity of the VAT registered traders on the use of EFD machines. The research used a case study research design. Ten percent (10%) of the target population was used as a sample size of this study. Using a simple random sampling technique, 39 VAT registered traders were selected from a population of 387 VAT registered traders and 11 Tanzania Revenue Authority (TRA) officers who were the key informants of this study were selected from a total population of 109 TRA officers working at Morogoro regional office. The main instrument of collecting primary data were the questionnaires and interview while secondary data were obtained from TRA. Analysis of data was done using descriptive statistics generated in the Statistical Package for Social Sciences (SPSS). Empirical findings reveal that the EFD system assisted in improvement of VAT compliance and the system was ineffective in sealing the loopholes of VAT evasion. It was further found out that the VAT registered traders were effectively trained on the use of EFD machines. Based on the research findings the study has concluded the following: the use of EFD system has a significant impact on the improvement of VAT compliance, the EFD machines were not effective in sealing the loopholes for VAT evasion and the training given by TRA through the suppliers and seminars increased the capacity of using the EFD machines. The policy implication of this study is for the Government through TRA to come up with more superior system which can detect any form of corruption, falsification and fraud. More efforts are needed to increase the benefits of using the EFD machines and remove the challenges of using these machines and other medias should also be used in training programme rather than focusing on suppliers and seminars only. Keywords: Electronic Fiscal Devices, Value Added Tax, VAT registered traders.