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.
