Taxpayers’ resistance towards the use of electronic fiscal devices a case study of Dar es Salaam, Tanzania

The study intended to assess taxpayers’ resistance toward use of electronic fiscal devices in Dar es Salaam. The study was guided by research objective that intended to investigate the factors influencing taxpayers’ resistance towards the use of Electronic Fiscal Devices (EFD) in Tanzania. The sample size selected was 200 respondents. The study used descriptive research design and simple random sampling techniques. The study used questionnaire for data collection. Data collected was analyzed by SPSS version 16.00. Data collected was analyzed into frequency tables as well as regression and correlation analysis. The study was guided by modified Technological acceptance model (TAM).Finding revealed that the current taxpayers’ resistance on use of EFD machines was due to negative attitude toward the machines for use and maintenance, failure of government to control corruption, economic and psychological as well as technological factors are reason for the resistance on use of EFD machines. Another factor observed here was limited education to users in the course of introducing EFD. It is clearly observed that the current user resistance with EFD is affected by among other factors psychological, economic and technological issues as well as negative attitude toward paying tax as well as high cost of the device and unreliable network. It is recommended that, the following should be done to address the problem: More public education, control of corruption, provision of better services to the public for their contribution to government revenue through taxes as well as reduction of the prices of the EFD charged in relation to their business size.