Impact of Electronic Fiscal Devices ( EFDs ) on Revenue Collection Performance in Public Sector

Abstract

Tho study wos meant to assoss tho offocla of OwIronic , Fincal Dovicef; (r.F1)!i) rooril collection peifoimance in Tani ania public sector °Foliations, SpocifiGtasks of 11 -11 ,; study wore lo examine efficiency of EFDs in issuing tax invoices and receipts at TRA-Torneke tax regional offices, to assess the quality of EFDs in preventing loss of tax atIRA-Tema()tax regional offices, determine ways used by TRA for administration and monitoring the use of EFDs in relation to revenue collection performance at Temeke tax regional offices. The study was conducted using a case study research design with both qualitative and quantitative approaches, The sample size of study was 133 who were selected through random and purposive sampling technique. The findings revealed that the efficiency of EFDs in issuing tax invoices and receipts at the study area is compromised by various organizational and infrastructure-related challenges, The reliability of utilities like electricity is a fundamentalrequirementfor EFDoperation, and the lack of sufficient and reliable utilities hampers their effectiveness.In conclusion these findings highlight the need forthe study area to address these challenges to enhance the efficiency of EFDs in issuing tax invoices and receipts. Improvements in internet connectivity, network infrastructure, device speed, procurement processes, and utilities are necessary to ensure that EFDs can fulfill their intended role effectively. Several issues related to the quality of EFDs in preventing the loss of tax at TemekeTaxRegion.A notableportionofrespondents expressedconcernsaboutthe conditionof EFD infrastructures and the competence of EFD users, which could potentially impact the effectiveness of EFDs in reducing tax losses, However, a smaller group disagreed with the statement aboutthe qualifications of EFD suppliers in their organization. The study recommends for changes to be done on Continuous training and education, Regular EFD inspection, Data analysis and real-time monitoring: Sustainability and quality control, Public awareness, Regular reviewandadaptation,Collaborationwithstakeholder