An empirical study on reasons behind EFDs on compliance among non VAT traders in Tanzania: a case of non VAT traders in Kinondoni Tax region, Dar es Salaam.
| dc.contributor.author | Emmanuel, Dora | |
| dc.date.accessioned | 2020-03-19T16:34:38Z | |
| dc.date.available | 2020-03-19T16:34:38Z | |
| dc.date.issued | 2015 | |
| dc.description | Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark () | en_US |
| dc.description.abstract | Non compliance with taxes is a worldwide issue that has been a major concern to all governments. No administration in this world has ever acknowledge to have achieved 100% tax compliance, instead efforts are made to identify methods to plug loopholes for tax non compliance and hence minimize tax compliance. In Tanzania one of the challenges facing Tax Administration is the issue of tax evasion. One of the measures taken by TRA to address this challenge is the introduction of Electronic Fiscal Devices (EFDs). Proper use of EFDs among others, ensure that there is true reporting of tax base. However, there have been instances of EFDs non compliance among traders. According to TRA, some traders who are required to use EFDs have not acquired the machines while some who acquire EFDs are not using them to record all business transaction; and some are tempering with EFDs with an objective of evading taxes. Findings of this study suggest that EFDs non compliance among non VAT traders is a result of lack of taxpayer’s education, high EFDs purchase price, non involvement of traders in decision affecting them, tax evasion and existence of TRA officials who accept bribes to conceal non compliance. | en_US |
| dc.identifier.citation | Emmanuel, D(2015) An empirical study on reasons behind EFDs on compliance among non VAT traders in Tanzania: a case of non VAT traders in Kinondoni Tax region, Dar es Salaam. Master dissertation, University of Dar es Salaam. Dar es Salaam. | en_US |
| dc.identifier.uri | http://41.86.178.5:8080/xmlui/handle/123456789/7896 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Dar es Salaam | en_US |
| dc.subject | EFDs | en_US |
| dc.subject | VAT | en_US |
| dc.subject | Kinondoni | en_US |
| dc.title | An empirical study on reasons behind EFDs on compliance among non VAT traders in Tanzania: a case of non VAT traders in Kinondoni Tax region, Dar es Salaam. | en_US |
| dc.type | Thesis | en_US |