| dc.description.abstract |
The study sought to assess the effect of implementi
ng Electronic Fiscal Devices in VAT collection in T
anzania.
The study analysed the importance of Electronic Fis
cal Devices to TRA, taxpayers and other stakeholder
s with
the aim of determining the impact of Compliance Che
cks using Electronic Fiscal Devices on VAT collecti
on in
Tanzania, to establish the effect of Roll Out of El
ectronic Fiscal Devices on VAT collection in Tanzan
ia and to
evaluate the effectiveness of Enforcement of Electr
onic Fiscal Devices on VAT collection in Tanzania.
The
study utilized secondary data obtained from 391 tra
ders registered at TRA and utilizing Electronic Fis
cal
Devices. The study adopted a descriptive research d
esign. Preliminary data analysis was conducted as a
pre
requisite to running regression analysis. The data
collected was computed using STATA SE 12.1 and the
output
presented in form of tables. To answer the researc
h objectives and hypotheses regression analysis was
utilized
where variables of the study were only able to expl
ain 62.18% of the change in VAT collection and a 37
.82% of
the change being explained by other factors. The re
gression coefficients were negative for Compliance
(-
2.045778), positive for Roll out (2.040379) and pos
itive for Enforcement (19.11515). Our variables of
interest,
that is, Roll out was statistically significant wit
h a p-value of 0.038 while Compliance and Enforceme
nt are
statistically insignificant with the p-values of 0.
055 and 0.188 respectively which are greater than a
significant
level of 0.05. The study found out that there is st
atistically significant relationship between Roll o
ut and VAT
collection. However, enforcement of EFDs and compli
ance check were found not to be significant related
with
VAT collection at 5% level of significance. The stu
dy recommends further longitudinal studies on the e
ffects of
roll outs, compliance checks, and implementation of
Electronic Fiscal Devices on VAT collection in Tan
zania |
en_US |