Social factors leading to resistance of electronic fiscal device usage among Traders in Tanzania:

Abstract

This study sought to examine social factors leading to resistance of Electronic Fiscal Device usage among traders in Tanzania: a case of Ilemela Municipal Council. This study employed a case study research design. This study used a qualitative as well as a quantitative approach. The target population was all traders who operate their businesses in Ilemela Municipal Council and the simple random sampling approach was used. This study used of both primary and secondary data. To collect primary data, questionnaires and interviews were employed. Furthermore, secondary data gathered in this study by consulting a variety of documentation sources. The SPSS was used as a data analysis tool to analyze quantitative data using descriptive statistics whereas content analysis was used to analyze qualitative data. Findings of this study depicted that social factor especially expensiveness of the machines, fewer machine providers, lack of effective follow-up strategy and lack of effective compliance-monitoring to the large extent led to resistance of electronic fiscal device usage. The researcher recommends further studies to investigate the best technology that could be used to advance EFDs for faster services that would encourage tax compliance.