Factors hindering the use of electronic fiscal device during receipts issuance among SMEs in Ilala municipality
Date
2019
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Mzumbe University
Abstract
The objective of this study was to assess the factors hindering the use of Electronic Fiscal Devices during receipts issuance among SMEs in Ilala Municipality. To attain to this objective, the study had five specific objectives which are to determine the ability of the Small and Medium Enterprises’ employees to use Electronic Fiscal Devices in Ilala Municipality, to assess the capacity and duration of the Electronic Fiscal Devices to keep charge among SMEs users in Ilala Municipality, to determine whether the SMEs intentionally decide not to use EFDs for the reason of hiding sales records, to assess the extent to which the Tanzania Revenue Authority System of internet connection affect the usability of EFDs among SMEs in Ilala Municipality and to determine the extent to which EFDs defect condition hinder the SMEs’ employees to issue sales receipts among customers in Ilala Municipality. The study employed the cross-sectional research design, and the purposive sampling technique was used to get respondents, whereby a total of 110 respondents were selected. To obtain data, the study used three approaches namely questionnaire, interviews and documents reviews where qualitative data were collected. The content analysis and basic descriptive analysis was used. The findings show that the very factors that hinder the use of EFD to issue receipts among SEMEs are inability to use EFD due to low education, language barrier, and lack of frequent EFD use training. The other causes are the intention of making huge profit and not registering with the VAT. Moreover, the network problem, slow speed, the TRA system problem and the disconnection of network due to EFD defection are the causes for non- use of EFD among SMEs in Ilala municipality. In addition, the findings also show that the defect condition of EFD which most common are failure to get network, screen become dark and cracked are the factors hindering EFD use to issue receipts. It is recommended that tax education be organized to taxpayers, more training on how to use EFDs, strengthening the TRA network system and infrastructure, improve the EFD battery quality and model this will make the battery remain charged all the time, and that the EFD reparation services should be availed at low cost
Description
A dissertation submitted in partial fulfillment of the requirements for the degree of Master of Business Administration in Corporate Management (MBA-CM) of Mzumbe University
Keywords
Electronic Fiscal Device, Revenue collection, Technological Acceptance Model.
Citation
APA