Specifically the objectives of the study were to (i) determine the benefits of using
EFDs in revenue collection (ii) examine the perceptions of taxpayers towards the use
of EFDs machines in revenue collection and (iii) identify challenges towards the use
of the EFDs in revenue collection.
This study adopted the survey research design which was most appropriate as it
entailed gathering of primary data from tax payers who using EFD machine in
revenue collection. The population consisted of hardware‟s, hotels, shops and min
super markets owners which were registered for VAT and none VAT registered. The
research study used primary data. Primary data was obtained through selfadministered questionnaires. Data were analyzed using statistical package for social
sciences (SPSS) version 16.0 represented in simple descriptive statistics such
frequencies and percentages.
The findings show that majority (65.3%) of the respondents indicated that there were
advantages of using EFD machine in revenue collection which includes machine has
reduced the time it takes to prepare sales report, machine secure tax information for
auditing purpose and transaction and ensure tax rate to be paid by the tax payers. On
the other hand (34.75%) reported that there were no advantages of using EFDs in
The respondents revealed that most (67.3%) were facing challenges in using EFD
machine includes price of EFDs was high, fiscal tax invoice is not durable as they are
not readable after a short period of time, facing networking problem, since these
devices uses network to transfer information, tax payer not having enough education
and low number of agents to supply the electronic fiscal devices in the study area.
The remaining respondents (32.7%) reported that they were not facing challenges in
using EFDs machine in revenue collection.
Finally, the study recommended for the essential issues found in the study area which
must be taken into account for a successful implementation and improvement in
using EFD machine in revenue collection such as TRA should explain and discuss
the changes by involving all stakeholders, TRA should use incentives by providing
rewards to encourage change acceptance, The government through TRA should
make sure that all tax payer identified by the law to use EFD machine they acquire
and use those machine, TRA needs to embark on sensitization, education and
training programs in order to address the challenges affecting the EFDs system.
Edu, F (2021). Perceptions Of Tax Payers On The Use Of Electronic Fiscal Devices (Efds) In Revenue Collection In Tanzania: A Case Of Dodoma Municipality. Afribary.com: Retrieved May 12, 2021, from https://afribary.com/works/perceptions-of-tax-payers-on-the-use-of-electronic-fiscal-devices-efds-in-revenue-collection-in-tanzania-a-case-of-dodoma-municipality
Frontiers, Edu. "Perceptions Of Tax Payers On The Use Of Electronic Fiscal Devices (Efds) In Revenue Collection In Tanzania: A Case Of Dodoma Municipality" Afribary.com. Afribary.com, 01 May. 2021, https://afribary.com/works/perceptions-of-tax-payers-on-the-use-of-electronic-fiscal-devices-efds-in-revenue-collection-in-tanzania-a-case-of-dodoma-municipality . Accessed 12 May. 2021.
Frontiers, Edu. "Perceptions Of Tax Payers On The Use Of Electronic Fiscal Devices (Efds) In Revenue Collection In Tanzania: A Case Of Dodoma Municipality". Afribary.com, Afribary.com, 01 May. 2021. Web. 12 May. 2021. < https://afribary.com/works/perceptions-of-tax-payers-on-the-use-of-electronic-fiscal-devices-efds-in-revenue-collection-in-tanzania-a-case-of-dodoma-municipality >.
Frontiers, Edu. "Perceptions Of Tax Payers On The Use Of Electronic Fiscal Devices (Efds) In Revenue Collection In Tanzania: A Case Of Dodoma Municipality" Afribary.com (2021). Accessed May 12, 2021. https://afribary.com/works/perceptions-of-tax-payers-on-the-use-of-electronic-fiscal-devices-efds-in-revenue-collection-in-tanzania-a-case-of-dodoma-municipality