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Impact of Electronic Fiscal Device on Perceived Transparency in Tax Audit: A Case of Arusha-Tanzania
Abstract
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 EFD use on the tax audit effectiveness and the perceived degree of transparency in tax audit processes among small entrepreneurs in the Arusha region of Tanzania. The study was conducted on small businesses because of their significance in driving the economy of developing countries. Primary data was collected using a close-ended questionnaire distributed to 279 small business owners. An interview was also conducted to supplement the data collected from the questionnaire. Based on the outcomes of one-way analysis of variance (ANOVA) and ordinal regression, this study found that the use of EFDs affected the perceived degree of transparency in the tax audit. The authors recommend that the revenue authority should create more awareness of EFDs and extend its use to other businesses not currently covered. This is necessary to enhance the effectiveness of the tax audit, given its positive impact on transparency.
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The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana’s informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay more than expected. The average tax gap is computed to be about GHC 109.2 (US$19.2). Small businesses are associated with a higher tax gap of 24.9% compared to their micro counterparts. Moreover, we find that as compliance burden increases, the tax gap also increases, albeit significant variation in the effect of compliance burden on tax gap across regions and different tax handles.
JEL Classification: H25, H26, H27, H32
Tax audits are a necessary component of the tax system, but policymakers and others have expressed concerns about their potentially adverse real effects. Understanding the causal effects of tax audits has been hampered by lack of data and because typically tax audits are not randomly assigned. We use administrative data from random tax audits of small businesses to examine the real effects of being subject to a tax audit. We find that audited firms are more likely to go out of business following the audit. The effect is concentrated in firms that underreport their taxes, although we find some evidence that the administrative costs of an audit also negatively affect firm survival. Among firms that continue as going concerns, we find evidence that audits have adverse effects on future revenues but no effect on future wages, employment, or investment. Finally, we find that tax audits have side benefits, causing firms to make changes to improve their tax efficiency.
Purpose: This paper examines the challenges facing the implementation of using Electronic Fiscal Device (EFD) in tax collection in Tanzania. Specific objectives were to identify the challenges facing the implementation of the use of EFD machines, to evaluate causes for the challenges facing the implementation of the use of electronic fiscal devices, to assess the difficulties faced by taxpayers in adapting the use of EFD machines. Methodology: The study adopted the survey research design and the sample size of 68 taxpayers (VAT registered and none registered, but both who use the EFD machines) was used. The study was carried out in Dodoma City Council. Data were gathered using interview method in which questionnaire tool was administered. Data collected were organized, coded, and analyzed using by (SPSS) version 20. Data were analyzed by using descriptive statistics through frequencies and percentages as well as multiple linear regression model was also used. Findings: The system to a great extent assisted in sealing loopholes of tax evasion in Tanzania. The system had also assisted in improvement on tax compliance. The study established that the Authority is still experiencing some resistance to change from both internal and external customers. Conclusion: Thus, through major findings of the study; it has been indicated that EFD system had a lot of challenges which hinder the implementation of using the machine though the system enhanced tax collection in business premises in Tanzania. Those challenges include regular break down of power and internet, fairness of tax estimated from tax payers, lack of education on the use of EFDs machines, maintenance of machines and under pricing of tax from traders. Recommendation: The study recommends that stakeholders need more awareness of the system and friendly environment of using EFD machines in which they suggest strongly strategies for improvements of the system.
This study uses a laboratory experiment to investigate the effect of audit effectiveness, or the share of undeclared income that the tax agency detects in an audit, on post-audit tax compliance. We also study whether the effects of audits depend on a taxpayer's reporting behavior prior to the audit. Our findings show that tax audits have differential effects on post-audit compliance and that the effectiveness of audits determines these responses; that is, while effective audits increase post-audit tax compliance, ineffective audits have the opposite effect. We also find that relatively compliant taxpayers exhibit the strongest behavioral response to audits. Our results indicate that the specific deterrent effects of tax audits are more ambiguous than standard and behavioral models of tax compliance suggest, with these effects dependent on the effectiveness of audits and on the taxpayer's prior reporting behavior.
The use of Electronic Fiscal Devices (EFDs) appears to be a current innovation that is broadly promoted for effective revenue collection not only in Tanzania but in worldwide. This study examined the perceptions on usage of electronic fiscal devices among small business owners in Tanzania. The study adopted cross-sectional survey research design where by primary and secondary data were used. The population applied on the 152 small business owners (small restaurants owners). The sample size of the study was 110 small restaurants owners. Dodoma City was purposively sampled to be used as a study area of this research and random sampling procedure was used to pick small restaurants owners in Dodoma City. Results revealed that EFDs usage in term of number of years among small restaurants owners was positively and significantly influenced by perceived usefulness of EFDs and perceived ease of use respectively; with P- Value of 0.0439. The study recommends that the government is advised to resolve the dependence challenge of EFDs on electricity, to develop sustained training and taking required measures for the learner restaurants to ensure that they observe rules and regulations mostly on the use of EFDs but not limited to tax compliance only.
Governments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance. Existing literature has yet to traverse individual's tax compliance behavior on developing countries. The current study, however, explores the relationships among voluntary tax compliance behavior of individual taxpayers with selected economic, social, behavioral and institutional factors. This individual tax compliance behavior is studied through the multi-perspective lenses of the theory of attribution, equity theory, expected utility theory, and social exchange theory. Quantitative design using the survey method was employed to collect data from 435 individual taxpayers through questionnaire. For testing linkage between constructs, through mediation and moderation tests, structural equation modeling technique was used. The results suggest that tax compliance simplicity has a larger impact on tax filing than perception about Government Spending and tax morale. Furthermore, perception of fairness significantly mediates the strengths between morale, simplicity, government spending and compliance behavior.
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 Arusha region. The key objectives of the study were to determine the categorical relationship between demographic characteristics and the fear of punishment, as well as to determine the impact of the fear of punishment on the rate of using EFDs. The study used the quantitative approach in addressing the objectives by employing the chi-square, ANOVA and ordinal regression as analytical techniques. Results of the analysis suggested no significant categorical relationship exists between demographic variables (the age, gender, and level of education) and the fear of punishment. Furthermore, the fear of punishment does not impact the rate of EFD use. The study recommends that the Tanzania Revenue Authority should not use age, gender, and level of education to determine the effectiveness of punishment among small business owners. Furthermore, the Tanzania Revenue Authority should not use intimidations as a method to impact compliance.
This paper examines the impact of tax automation on tax compliance in Nigeria using the tax compliance metrics (registration, filling, reporting and payments) of the Organization of Economic Community Development. This paper describes the Nigerian e-tax system as semi-automated, considering that numerous manual processes are involved in the registration, filing, reporting and payment of taxes. Adopting a structured in-depth interview, administered to tax professionals, comprising tax consultants and staff of the Nigerian Federal Inland Revenue Service (FIRS), we find that automation significantly increased tax registration and payment compliance. However, filing and reporting compliance showed no positive response. Our analysis mapped the response of "filling and reporting compliance" variables to technical barriers and the sketchy outlook of E-taxation in Nigeria. We highlight the procedural effectiveness of tax automation in reducing evasion and corrupt practices among tax administrators, given outright elimination of physical contact between tax officials and taxpayers. We find that tax automation improved the registration and payment compliance in Nigeria, but not the filing and reporting compliance due to usage complexity of the electronic platform. The findings in this paper emphasize the prospect of attaining optimum compliance level in the Nigerian tax system, and a prompt to policymakers and tax authorities (FIRS) to consider implementing full tax automation.
Income tax is one tax element that contributes greatly to the country. The purpose of this study is to analyze the effect of the self-assessment system and tax control and tax control as a mediator on tax payments. This study took respondents from 188 medium and large industrial companies in the province of East Kalimantan. Retrieval of primary data through a questionnaire using a semantic differential with a scale range of seven. Respondents who answered the questionnaire reached 95% or as many as 179 companies. The analysis technique is to use the SEM PLS approach through Smart PLS 3.2.8 software. The study results show that self-assessment and tax control have a significant influence on tax payments, and in this case, tax control can also be a mediator that strengthens the relationship between self-assessment system and tax payments.
This paper aims at presenting the development of an enhanced Information and Communication Technology tax collection system that in some countries is referred to as Electronic Cash Register while in Tanzania is popularly known as the Electronic Fiscal Device Machine (EFD Machines). In Tanzania, the system was nurtured in 2010 to address the issue of tax evasion and improving revenue collection. Since then it has been used by business entities to print fiscal receipt/invoice and transmit accounting information to Tanzania Revenue Authority (TRA) online system where the revenues raised from the tax were much increased. Regardless of the increase in revenues collection, still, EFD machines and its management system face several challenges concerning tax evasion which are frequently reported by government authorities. The major drawbacks observed from the current system by this study are; under-declaration of sales value, avoid EFD machine usage, the use of fake EFD system, division of business and conducting business in unknown areas without being detected by the EFD system. Therefore this paper presents the development of an improved EFD system that addresses the stipulated drawbacks with pharmaceutical business picked as a case study. The current EFD system weaknesses were fixed by embedding stock tracking and commodity cap-pricing features in the developed system. While developing the system, this study assumed evolutionary prototyping as a system development methodology to develop both EFD machine application software and EFD Management System. The major advances of the new system are its ability to detect; under-priced transactions, avoidance of EFD machine use, and use of fake EFD machines. Thus, stock tracking and cap-pricing capabilities incorporated in the developed system will enable TRA to detect tax evaders and therefore improve revenue collection across the country.
The issue of tax evasion continues to attract the attention of government, policymakers and researchers. Several studies have been conducted on how tax evasion can be curbed to increase government revenue. The broad objective of this paper was to determine the impact of tax audit and investigation on tax evasion. A survey research design was adopted with responses obtained through a well-structured questionnaire administered to staff of revenue generating agencies in Bayelsa State, Nigeria. The Ordered Logistic Regression technique was applied to test the hypotheses of the study. Findings from the study revealed that tax audit in the form of desk audit, field audit and back-duty audit exert a significant negative influence on tax evasion. It was also revealed that the explanatory power of tax investigation significantly and negatively impacts on tax evasion. The study, therefore, recommended among others that tax audit should be carried out on a routine basis to serve as a check and a preventive tool for tax evasion and taxpayers should be adequately profiled and selected for audit to avoid inefficiencies and audit delays.
There were series of deliberations on what stimulate and ensure compliance with in tax system. In Nigeria, experience has shown that, challenges of any revenue collecting agency are enormous which can obviously depends on the social and economic conditions dictated to the area of responsibility for the Agency. However, recent studies revealed that, lack of adequate personnel to effective enforce tax laws for accurate assessment and high returns accounts for huge leakages in revenue generation especially where self-assessments are not properly reviewed and no audit
filings. Thus, this paper attempted an insight into how tax audit affects administration of tax laws and compliance with tax regulations. Using structured questionnaire information was obtained from the staff of the sampled agency (Katsina State Board of internal revenue) analysis was conducted via parametric statistics and presented on table of simple percentages. It was observed that, tax audit influences the performance of the sampled agency though there were low enlightenment on the public as to the application and limitations of voluntary declaration of income via self-assessment.The paper thus recommends that, government through it tax collecting agency should create more
awareness on the importance of voluntary income declaration and encourage accurate selfassessment to avoid embarrassing sanctions of non-compliance.
This paper reviews the empirical literature studying the effect of the introduction of presumptive taxation methods on taxpayers’ behavior. Although the concept of presumptive taxation entails numerous alternative methods to determine tax liabilities, I survey two main areas of the literature: indirect tax assessment methods and presumptive minimum taxes. The review investigates efficiency and equity implications of presumptive taxation methods. Conflicting conclusions emerge about the effectiveness of presumptive policy tools in achieving different goals, such as the increase of voluntary tax compliance, the growth of tax revenues, and the reduction of shadow economy and fiscal evasion.
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Domestic revenue collection through taxation is still below its potential in many Sub-Saharan African countries. In an attempt to boost their tax revenues, many national governments have deployed electronic fiscal devices (EFDs) to improve value-added tax (VAT) collection. However, there is evidence indicating that the deployment of EFDs in some African countries has encountered substantial challenges. Using the systematic review method, the research described in this article investigated challenges encountered in adoption of EFDs in Kenya and Tanzania. The review concludes by modelling recommendations, extracted from seven existing studies, in terms of the technology-organisation-environment (TOE) framework (Tornatzky & Fleisher, 1990). This model is an effort to provide a potential guide for successful EFD adoption in East Africa.
Recognition the needs and acceptance of individuals is the beginning stage of any businesses and this understanding would be helpful to find the way of future development, thus academicians are interested to realize the factors that drive users’ acceptance or rejection of technologies. A number of models and frameworks have been developed to explain user adoption of new technologies and these models introduce factors that can affect the user acceptance. In this paper, an overview of theories and models regarding user acceptance of technology has been provided. The existing review will emphasize literature that tries to show how developers and researchers presage the level of admission any information technology will attain.
The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the post-EU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs' mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection.
This study investigates factors, which motivates taxpayers to accept Electronic Fiscal Device
(EFD) for tax collection. The study extended the Unified Theory of Acceptance and Technology
Use (UTAUT) to study taxpayers’ intent to use and acceptance of EFD. Purposive sampling
technique was employed to collect a total of 253 valid responses from taxpayers in service
sector. Structural equation modeling (SEM) results indicates that awareness is the key
influencing factor on taxpayers’ acceptance of accept EFD, while facilitating conditions and
intention to use EFD were key determinant factors for taxpayers’ EFD actual usage behavior. To
increase acceptance of EFD, policy makers should provide more awareness campaign as well
as providing online assistance to EFD users
One of the greatest problems that have come so far as revenue generation is that of tax evasion. Many Ghanaians especially traders and SMEs willfully or deliberately refuse to honour their tax obligations by distortion of relevant figures relating to an assessment after tax liability has been incurred with the intention of reducing the liability. Some also connive with some selfish tax collectors to under declare their tax obligation. Though there had been gains in tax revenue mobilization in recent times, nevertheless, the revenue generated from tax is not enough to support annual government budget for development. This compels the government to continue to rely on donor partners and the international organizations such as World Bank, IMF and European Union to support annual budgets, though, most of these aid comes with strict and unfavorable conditions mostly not in tune with the country national development plan. If the government is able to generate enough income through various forms of taxes, the country's ailing economy which is currently facing numerous challenges can be back to a state of good health. Perceptions of causes of tax evasion varies from individual perspective depending on the socioeconomic , political, tax administration lapses and other conditions that serve as bottle necks to the taxpayers which influences them to perpetuate these act. There is an inherent tension between the state and the citizen when it comes to tax matters due to poor performance of businesses vis a vis hikes in taxes. Most SMEs and traders which form about 80% of source of revenue generation to the governments are at the verge of collapsing due to power shortage which serves as their main source of energy to run their business. The research conducted revealed that perception of causes of tax evasion is complex and is related to many socioeconomic factors such as high level of corruption in the government, high compliance cost, weak enforcement of tax laws, weak capacity of tax authorities to detect tax defaulters, poor tax education, loop holes in the tax net and issues of tax burden. It was also realized that poor sales coupled with high corruption among government officials influence loyal taxpayers to ignore tax morality and evade tax. Among the recommendation suggested were, bribery and corruption in the country and should be addressed. The Ghana Revenue Authority (GRA) and Accra Metropolitan Authority (AMA) should also embark on massive campaign against tax evasion. It was also realized that tax laws and education should be rigorously enforced and offenders should be given severe punishment to serve as deterrent to others.
We characterize optimal individual tax evasion and avoidance when taxpayers " narrow bracket " the joint avoidance/evasion decision by exhausting all gainful methods for legal avoidance before choosing whether or not also to evade illegally. We find that (i) evasion is an increasing function of the audit probability when the latter is low enough, yet tax avoidance is always decreasing in the probability of audit; (ii) an analogous finding to the so-called Yitzhaki puzzle for evasion also holds for tax avoidance –an increase in the tax rate decreases the level of avoided income and the level of avoided tax; and (iii) that, holding constant the expected return to evasion, it is not always the case that the combined loss of reported income due to avoidance and evasion can be stemmed by increasing the finene rate and decreasing the audit probability.
The main objective of this study was to assess the informal sector and its contribution to the
Tanzanian economy having Arusha municipality as the case study. The study attempted to find
out the level of contribution the informal sector is making to the economy by looking at a
number of factors, which were entrepreneurial skills, capital, production technique, and legal
status. The study employed mainly qualitative approach in data collection and analysis after
which the researcher identified a number of factors that affect contribution of informal sector to
the economy. They included lack of permanent centers for doing business, lack of
entrepreneurial skills, absence of market, market pressure resulting to low commodity prices, too
high taxes established as well as unstable weather conditions. It also went further into suggesting
the possible recommendations/policies to the government and policy makers in order to improve
the current situation that included provision of entrepreneurship training, establishment of
permanent business places, formation of small groups for easy accessibility to loans and
education pertaining to formalities in obtaining those loans from financial institutions.
Purpose
– The aim of this paper is to apply principles of the realism paradigm within qualitative research projects.
Design/methodology/approach
– The paper starts by establishing the usefulness of realism research for investigating marketing management phenomena, and then considers the implications of the realism paradigm for research design.
Findings
– Issues such as the level of prior theory required, the use of replication logic and triangulation are discussed. In addition, guidelines for realism data analysis and reporting are developed.
Originality/value
– This paper provides an explicit set of principles for realism research design and data analysis that is different from those in other types of research.
The paper provides an analysis of how the presumptive tax system in Tanzania influenced the ways in which informal entrepreneurs behave. The established presumptive income tax system is based on solid sector and fiscal policies, and effective legal and institutional systems. Whereas the absolute increases in presumptive tax revenues and SME behaviour changes have partly been contributed by improvement of the presumptive scheme system, the study suggests that overall government reforms, tax surveys and patrols, tax severance and tax audits: all have their contributions to these achievements. However, the relative contribution of presumptive tax to total tax has been low and insignificant despite the presumptive tax reforms. Many SME firms are still outside the TRA tax net, suggesting the existence of weaknesses in the existing presumptive tax system. There is a need to intensify effective presumptive taxation reforms for SME entrepreneurs through rationalizing turnover tax regime, monitoring and controlling factors influencing behavioural patterns of SMEs, promoting segments focused on education and service to drive voluntary compliance, and improving operational efficiency.
This systematic review emphasizes the importance of expanding and deepening the theoretical framework of research on individual taxpayer compliance, particularly through integrated models. The main objective of this article is to systematically review the literature on tax compliance based on three determinants: coercive power, trust in tax authorities and transparency; and provide a direction for future research. There are three review questions in this paper, namely: (1) What is the present situation of the literature on the connection between coercive power and tax compliance; (2) What is the present situation of the literature on the connection between trust in tax authorities and tax compliance; (3) What is the present situation of the literature on the connection between “relationship transparency” and tax compliance. A systematic review of the literature was used to perform this review, considering 66 studies published in several suggested databases. The results are a call for a more sophisticated understanding of not only how suggested factors (Coercive Power; Trust; Transparency) affect tax compliance, but also how they interact and change each other and then, influence tax compliance. This review implies that enhancing tax service, transparency, and government trust is more successful and relatively easier to proceed than encouraging positive behaviour among taxpayers. This review is the first to systematically analyse the literature on tax compliance based on three determinants (coercive power, trust and transparency), as found, no synthesis studies have comprehensively covered the issue. This results in unique, motivating, and relevant discoveries that may be used to direct future studies and serve as a tool for academics, practitioners, and policymakers. Furthermore, this study would aid governments and tax authorities to understand the motives and perceptions of taxpayers into taxes.
Small and medium-sized enterprises (SMEs) are especially dependent on the qualifications and knowledge of entrepreneurs. However, research investigating how the causes of small firm failures are related to entrepreneur characteristics is scarce or even lacking. Therefore, drawing on upper echelons theory, this study is based on a sample of 102 Austrian corporate bankruptcies in the year 2012 and applies logistic regression analyses to examine the relation between entrepreneur characteristics, namely, age, gender, education and experience, and the probability of specific internal causes of bankruptcy. Our findings reveal that firms that are led by older entrepreneurs are significantly less likely to go bankrupt due to a lack of equity, while females reduce the probability of failure because of poor economic competencies. On the other hand, women-headed firms are more prone to bankruptcy due to high costs pressures and firms led by entrepreneurs with industry experience seem to underestimate capital needs and are more likely to fail because of a lack of equity. In particular, management experience appears to be important as it significantly reduces the risk of bankruptcy due to poor business economic competences and high cost pressure. Given that we were unable to detect a significant impact of an entrepreneur’s university degree on the analyzed failure causes, our results may also allow for the improvement of entrepreneurship education. Knowing which entrepreneurial characteristics influence business demise allows to draw more attention on the impact of these traits and the development of management experience in entrepreneurship programs.
This paper reviews recent economic research in tax compliance and enforcement. After briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have facilitated these contributions, and then presents critical summaries of what has been learned. It discusses a promising new development—the analysis of randomized controlled trials mostly delivered via letters from the tax authority—and then reviews recent research using various methods about the impact of the principal enforcement tax policy instruments: audits, information reporting, and remittance regimes. I also explore several understudied issues worthy of more research attention. The paper closes by outlining a normative framework based on the behavioral response elasticities now being credibly estimated that allow one to assess whether a given enforcement intervention is worth doing. (JEL H26, H30)
Interpretive research in information systems (IS) is now a well-established part of the field. However, there is a need for more material on how to carry out such work from inception to publication. I published a paper a decade ago (Walsham, 1995) which addressed the nature of interpretive IS case studies and methods for doing such research. The current paper extends this earlier contribution, with a widened scope of all interpretive research in IS, and through further material on carrying out fieldwork, using theory and analysing data. In addition, new topics are discussed on constructing and justifying a research contribution, and on ethical issues and tensions in the conduct of interpretive work. The primary target audience for the paper is less-experienced IS researchers, but I hope that the paper will also stimulate reflection for the more-experienced IS researcher and be of relevance to interpretive researchers in other social science fields.
This paper attempts to discuss how qualitative (intensive) and quantitative (extensive) research strategies differ by contrasting epistemological and ontological aspects and how these beliefs and views fit with their different intellectual goals. Firstly, this paper discusses the importance of understanding philosophy in social science research and its relation to qualitative (intensive) and quantitative (extensive) research strategies. Then it develops by contrasting these two types of research strategies in relation to the principle orientation to the role of theory, epistemological and ontological assumptions. Epistemological assumptions consist of interpretivism for qualitative (intensive) research strategies and positivism for quantitative (extensive) research strategies. Whereas ontological assumptions constitute subjectivism/constructivism for qualitative (intensive) research and objectivism for quantitative (extensive) research strategies. Further it will explain how these two types of research strategies fit the different intellectual goals and finally concludes by discussing an alternative research strategi namely mixed method that may be employed in social science research.
One of the main primary data collection instruments in social, health and epidemiological research is the survey questionnaire. Modes of data collection by questionnaire differ in several ways, including the method of contacting respondents, the medium of delivering the questionnaire to respondents, and the administration of the questions. These are likely to have different effects on the quality of the data collected.
This paper is based on a narrative review of systematic and non-systematic searches of the literature on the effects of mode of questionnaire administration on data quality.
Within different modes of questionnaire administration, there were many documented potential, biasing influences on the responses obtained. These were greatest between different types of mode (e.g. self-administered versus interview modes), rather than within modes. It can be difficult to separate out the effects of the different influences, at different levels.
The biasing effects of mode of questionnaire administration has important implications for research methodology, the validity of the results of research, and for the soundness of public policy developed from evidence using questionnaire-based research. All users of questionnaires need to be aware of these potential effects on their data.
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