Effectiveness of Awareness and Willingness to Use EFDs in Sealing Corruption Loopholes in Tanzanian Tax Collection System: A Case of Mbeya City

Authors

  • July Masau Prevention & Combating of Corruption Bureau (PCCB), P.O. Box 1419, 53103 Mbeya, Tanzania
  • Edephonce Nfuka Department of Computer Science, The Open University of Tanzania (OUT), P.O. Box 23409, Dar es salaam, Tanzania

Keywords:

Effectiveness, awareness, willingness, Electronic Fiscal Devices (EFDs), corruption loopholes, tax collection system

Abstract

This study aimed to investigate the effectiveness of awareness and willingness to use Electronic Fiscal Devices (EFDs) in sealing corruption loopholes in the Tanzanian tax collection system. The study used a case study strategy to achieve this goal, involving a sample of 152 EFD users selected from a population of 1500 EFD registered taxpayers in Mbeya city. A validated questionnaire was used to collect respondents’ data using a systematic random sampling technique. It also used Cronbach’s Alpha coefficient tests to examine the reliability of the scales. Data analyses were done with the help of SPSS, from which descriptive statistical outputs such as percentages were interpreted into meaningful results. The study discovered a statistically significant relationship between taxpayers’ awareness and willingness to use EFDs and sealing corruption loopholes in the Tanzanian tax collection system. The study’s findings generally show  that a high level of taxpayers’ awareness of EFDs and their greater willingness to use EFDs aid in sealing corruption loopholes in the Tanzanian tax collection system. Therefore, the study recommends that the Tanzania Revenue Authority (TRA) enhance taxpayers’ awareness of EFDs and their willingness to use EFDs to seal corruption loopholes in the Tanzanian tax collection system. This awareness and willingness will increase tax revenue collection, which is vital for the country’s social-economic development.

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Published

2022-06-29

How to Cite

July Masau, & Edephonce Nfuka. (2022). Effectiveness of Awareness and Willingness to Use EFDs in Sealing Corruption Loopholes in Tanzanian Tax Collection System: A Case of Mbeya City. International Journal of Computer (IJC), 43(1), 101–111. Retrieved from https://www.ijcjournal.org/index.php/InternationalJournalOfComputer/article/view/1949

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