Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania
A dissertation submitted in partial fulfillment of the requirements for award of Masters of Science Degree in Economic Policy and Planning of Mzumbe University
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| Формат: | Диссертация |
| Язык: | английский |
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Mzumbe University
2024
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| Online-ссылка: | https://scholar.mzumbe.ac.tz/handle/123456789/854 |
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| _version_ | 1835205598169268224 |
|---|---|
| author | Silver, Felix N. |
| author_facet | Silver, Felix N. |
| author_sort | Silver, Felix N. |
| collection | DSpace |
| description | A dissertation submitted in partial fulfillment of the requirements for award of Masters of Science Degree in Economic Policy and Planning of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-854 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe University |
| record_format | dspace |
| spelling | oai:null:123456789-8542024-09-18T08:29:50Z Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania Silver, Felix N. Traders Electronic fiscal devices Revenue collection A dissertation submitted in partial fulfillment of the requirements for award of Masters of Science Degree in Economic Policy and Planning of Mzumbe University Electronic Fiscal Devices (EFDs) are widely being used by revenue collection authorities due to their potential to improve revenue collection. However, there is low usage of EFDs by traders, which impedes the possibility of realizing this potential. Thus, the current study was an attempt to investigate factors influencing traders’ willingness to use EFDs in Morogoro Municipality, Tanzania. Specifically, the study aimed at identifying factors influencing traders’ willingness to use EFDs, examining the influence of socio-demographic factors such as age, gender, education as well as technological system factors such as perceived ease of use and perceived usefulness on traders’ willingness to use EFDs. Moreover, the study aimed at examining traders’ awareness on the machines and the influence it has on traders’ willingness to use them. To accomplish its purpose, the study employed a cross-sectional survey, which was undertaken to 149 systematic randomly selected traders with EFD machines in the study area. It used a structured questionnaire that entailed closed-ended questions. Binary choice probit model regression was applied in analyzing the data. Based on the analysis of the data, the study found a statistically significant relation between traders’ willingness to use EFDs and socio-demographic factors such as age, gender, education as well as technological system factors such as perceived ease of use, and perceived usefulness. While gender, education, perceived ease of use, and perceived usefulness had statistically significant positive relation with traders’ willingness to use EFDs, age had statistically significant negative relation with willingness to use EFDs. Therefore, traders’ willingness to use EFDs is significantly influenced by age, gender, education, perceived ease of use and perceived usefulness in the study area. In a nutshell, if the government wants to improve traders’ willingness to use EFDs, it should consider the influence of socio-demographic and technological system factors on willingness to use them. Private 2024-05-28T09:51:49Z 2024-05-28T09:51:49Z 2017 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/854 en application/pdf Mzumbe University |
| spellingShingle | Traders Electronic fiscal devices Revenue collection Silver, Felix N. Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title | Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title_full | Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title_fullStr | Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title_full_unstemmed | Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title_short | Traders’ willingness to use electronic fiscal devices in revenue collection: An empirical study in Morogoro municipality in Tanzania |
| title_sort | traders willingness to use electronic fiscal devices in revenue collection an empirical study in morogoro municipality in tanzania |
| topic | Traders Electronic fiscal devices Revenue collection |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/854 |
| work_keys_str_mv | AT silverfelixn traderswillingnesstouseelectronicfiscaldevicesinrevenuecollectionanempiricalstudyinmorogoromunicipalityintanzania |