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Publications
Publications (7)
In recent years, the application of Electronic Fiscal devices (EFDs) in developing countries has significantly increased. This increase in use resulted from an increase in awareness of its perceived benefits such as efficiency of tax collection, reduction of tax evasion and improvement of tax audit transparency. This study assessed the effect of EF...
An electronic fiscal device (EFD) is one of the facilities used by the Tanzanian Revenue Authority (TRA) to enhance its operation and improve tax compliance, and it is mandatory for businesses to use it without fail. In addition, the authority introduced whistleblowing to ensure compliance to its various directives. This study determines whether th...
The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania. The study was motivated by the fact that the government of Tanzania has invested effort and funds to ensure that revenue adequately supports development projects. Regardl...
Taxpayer perceptions from Electronic Fiscal Devices
ABSTRACT This study determined the impact of taxpayer perceptions, in the form of the fear of punishment by the Tanzanian Revenue and Government authorities, on the rate of using Electronic Fiscal Devices (EFDs) among small business owners in Tanzania. As a result, the study sample was refined to include 279 small business owners, who are based in...
This study developed a framework for starting a Forensic Investigation Unit in an organisation. Overall, the study responded to the following questions: First, what elements form a comprehensive framework for introducing and establishing a new Forensic Unit to an organisation? Secondly, how are the elements structured to form such a framework? The...
This study intended to find how the attitude of tax clients of taxation system can be enhanced. Generally, the study aimed to evaluate factors promoting income tax collection from SMEs. The following were specific objectives: To determine the extent to which SMEs voluntarily comply with income tax regulations in Tanzania, to determine the effective...
