Browsing by Author "Temba, Emiliana"

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    User acceptance of electronic fiscal device (EFD) as a new tool for tax collection: A case of traders Ilala tax Region
    (Mzumbe University, 2015) Temba, Emiliana
    The study measured user acceptance factors towards the use of Electronic Fiscal Device (EFD). To attain this, the study was guided by the following research objectives that intended to determine the extent to which user involvement on EFD affects their acceptances levels, determine factors influencing user acceptance of EFDs as well as the extent to which the capacity of EFD to meet user needs affects user acceptances. The study was conducted in Dar es Salaam using Ilala tax region as the case study. The sample size selected was 80 respondents who use EFD and 30 respondents from Tanzania Revenue Authority (TRA). The study used descriptive research design and simple random sampling techniques. The study used interview, questionnaire and documentary review for data collection. Data collected was analyzed by Statistical Product and Service Solution SPSS) or commonly known as Statistical Packages for Social Science (SPSS) version 22.00. Data collected was analyzed into frequency tables, cross tabulations, pie charts and bar charts. Findings revealed that majority of business operators have some partial elementary skills on the usefulness of Electronic Fiscal Device (EFD) in their business. Majority of traders seem to dislike the idea of using EFD 45 (56%) due to the following reasons highlighted by; respondents take long time to process one transaction (Pacing is not comfortable), difficulty in getting maintenance in case traders encounter any problem, high price as well as unreliable network that hinders effectiveness in undertaking transactions. Moreover, respondents seem to be satisfied with the capacity of EFD in storing sale information 62 (78%) as well as simple to discover error 49 (61%). It is recommended that, the following should be done to address the problem: More public education, control of corruption, reduction of EFD price, review of service level agreement as well as reduction of the amount of the charged VAT.