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Relevant bibliographies by topics / Electronic Fiscal Device (EFD)

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Academic literature on the topic 'Electronic Fiscal Device (EFD)'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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Journal articles on the topic "Electronic Fiscal Device (EFD)"

1

W. C., Praygod, and Batilda S. M. "The Determinants of Factors Affecting Customer Requisition of Electronic Fiscal Device (EFD) Receipts." African Journal of Economics and Sustainable Development 7, no. 3 (2024): 12–24. http://dx.doi.org/10.52589/ajesd-dkb43bxh.

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This study aims to identify and analyse the factors affecting customers' requisition of EFD receipts in the Kariakoo Tax Region. Specifically, it examines the awareness levels among customers regarding the benefits of EFD receipts, assesses the perceived Value of EFD receipts by customers, explores the impact of legal and regulatory factors on customer requisition behaviour, investigates the influence of business reputation and trust on customer EFD receipt requests as well as assess the ease of receipt issuance and its impact on customer behaviour. Descriptive statistics were used to collect

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2

Nunday, Elizabeth Joseph. "Electronic Fiscal Device (EFD) Utilization among Entrepreneurs in Tanzania: Assessing Knowledge, Attitudes, and Challenges." East African Journal of Information Technology 8, no. 1 (2025): 46–56. https://doi.org/10.37284/eajit.8.1.2857.

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The adoption of Electronic Fiscal Devices (EFDs) has been a critical policy initiative to enhance tax compliance and revenue collection efficiency. However, the effective utilization of EFDs among entrepreneurs in Mkuranga District, Tanzania, remains a challenge. This study examines the role of knowledge, attitudes, and operational challenges in influencing EFD adoption. Using a descriptive survey research design, data were collected from 136 entrepreneurs through structured questionnaires and analyzed using multiple regression analysis. The findings reveal that attitude significantly influenc

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3

Mnyawi, Stephen, Tafuteni Chusi, and Rogers Andrew Lumenyela. "Challenges Facing the Implementation of Electronic Fiscal Device (EFD) Use in Tax Revenue Collection: In Tanzania, Dodoma City." American Journal of Finance 7, no. 1 (2022): 1–8. http://dx.doi.org/10.47672/ajf.964.

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Purpose: This paper examines the challenges facing the implementation of using Electronic Fiscal Device (EFD) in tax collection in Tanzania. Specific objectives were to identify the challenges facing the implementation of the use of EFD machines, to evaluate causes for the challenges facing the implementation of the use of electronic fiscal devices, to assess the difficulties faced by taxpayers in adapting the use of EFD machines.  Methodology: The study adopted the survey research design and the sample size of 68 taxpayers (VAT registered and none registered, but both who use the EFD ma

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4

Makoza, Frank. "Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi." International Journal of Technology Diffusion 12, no. 4 (2021): 1–20. http://dx.doi.org/10.4018/ijtd.288524.

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This paper critically analysed the implementation of Electronic Fiscal Devices (EFD) in supporting value added tax (VAT) compliance. The study draws on the concept of governmentality to highlight ways of exercising power and authority among VAT stakeholders using the case of Malawi. The findings showed that tax regime discourse was important in shaping the ways of thinking and acting of stakeholders in the implementation of EFD. Complex relationships emerged as a result of implementing EFD between the revenue authority and VAT registered operators, foreign-owned businesses, business associatio

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5

Mvaa, Blandina, and CPA Faiza Msheri. "The Moderating Effect of Virtual System Upgrades in The Effect of Electronic Fiscal Devices on Value Added Tax Collections in Tanzania: The Case of Kinondoni Tax Region." International Journal of Research and Innovation in Social Science VII, no. IX (2023): 1243–51. http://dx.doi.org/10.47772/ijriss.2023.71003.

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Tanzania Revenue authority introduced the virtual electronic fiscal devices as part of the modernization on top of existing fiscal devices (EFDs), however there a scant information on their effect. This study examined the moderating effect of virtual electronic fiscal devices in the relationship between electronic on Value Added Tax (VAT) collections in Kinondoni Tax Region, Tanzania. The study collected primary data from a randomly selected sample of 59 tax officers, 90 taxpayers and 21 tax consultants from TRA Kinondoni Tax Region, making a total of 170 respondents. The questionnaires with L

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6

Kikula, Jaraj S. "Effectiveness of Electronic Fiscal Devices System in Improving VAT Compliance in Morogoro Municipal Council, Tanzania." Journal of Policy and Leadership 8, no. 1 (2019): 5–18. https://doi.org/10.70563/jpl.v8i1.27.

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This paper assessed the effectiveness of Electronic Fiscal Devices (EFD) system in improved VAT compliance in Tanzania Revenue Authority, taking Morogoro Municipality as a case study. The research used a cross-sectional research design whereby ten per cent (10%) of the target population was used as the sample size for the study. Using simple random sampling technique, 39 VAT registered traders were selected from a population of 387 VAT registered traders. Moreover, 11 Tanzania Revenue Authority (TRA) officers, who were the key informants for the study, were selected from a total population of

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7

Ngowi, Honest, and Christopher Mmbaga. "Factors Affecting Electronic Fiscal Devices (EFDs) Use by Shops in Tanzania: A Case study of Dar es Salaam Region." AFRICAN JOURNAL OF CUSTOMS AND FISCAL STUDIES 1, no. 1 (2024): 13–30. http://dx.doi.org/10.69586/ita.ajcfs.1.1.4.

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This study aims at identifying factors affecting the use of electronic fiscal devices (EFDs) in shops in Dar es Salaam city. Data was gathered from both primary and secondary sources. A total of 100 traders were sampled using both purposeful and convenient sampling strategies with data being collected through a questionnaire. As an estimating technique, simple Ordinary Least Square (OLS) was applied. The study found several factors which influenced the use of EFD including the high cost of purchasing EFD machines, inadequacy of education on how to use them, constant breakdown of the EFDs syste

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8

Kenani, James Manuel, Michael Masiya, and Mercy Samantha Njolomole. "Assessment of the impact of electronic fiscal devices on compliance and VAT collection in Malawi." African Multidisciplinary Tax Journal 2021, no. 1 (2021): 1–21. http://dx.doi.org/10.47348/amtj/2021/i1a1.

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The study examined the effectiveness of using electronic fiscal devices (EFDs) in revenue collection and compliance. The study used a quantitative approach for the analysis. Timely filing of tax returns was used as a measure of compliance whereas value-added tax (VAT) revenue collection as a percentage of gross domestic product (GDP) was employed as a measure of revenue collection performance. The data used for the analysis covered July 2005 to June 2019. A sample of 318 taxpayers was used for the analysis of the level of compliance and revenue collection. The sample included a segment of 244

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9

Elson Malima, Agnes, Surendran Pillay, and Adefemi A. Obalade. "Tax compliance in an EFD-enabled environment: Evidence from a developing economy." Accounting and Financial Control 3, no. 1 (2021): 53–68. http://dx.doi.org/10.21511/afc.03(1).2020.05.

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The focus of this study was to assess the contribution of Electronic Fiscal Devices (EFDs) to ensuring tax compliance among small business owners in the Arusha Region in Tanzania. The study was motivated by the fact that the government of Tanzania has invested effort and funds to ensure that revenue adequately supports development projects. Regardless of effort, there is continued reliance on external sources of funds to support development projects. This poses a question on how the introduction of EFDs would increase tax compliance and eventually impact the government income for development p

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10

Jerome, Buberwa Ndibalema. "Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality." Indian Journal of Economics and Finance (IJEF) 5, no. 1 (2025): 18–26. https://doi.org/10.54105/ijef.B2588.05010525/.

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<strong>Abstract: </strong>Electronic financial devices (EFDs) have become increasingly prevalent among smallholder taxpayers. Smallholder taxpayers face challenges in adopting and effectively using EFDs. This study examined the influence of individual factors on the usage of EFDS among smallholder taxpayers in Moshi Municipality, Tanzania. The study was grounded in Technology Acceptance Theory by Davis (1989). The study adopted a concurrent design using a mixed-methods approach. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random

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Books on the topic "Electronic Fiscal Device (EFD)"

1

Casey, Peter, and Patricio Castro. Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency. International Monetary Fund, 2015.

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2

Casey, Peter, and Patricio Castro. Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency. International Monetary Fund, 2015.

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3

Casey, Peter, and Patricio Castro. Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency. International Monetary Fund, 2015.

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Conference papers on the topic "Electronic Fiscal Device (EFD)"

1

Al-Laham, Mohamad, Haroon Al-Tarawneh, and Najwan Abdallat. "Development of Electronic Money and Its Impact on the Central Bank Role and Monetary Policy." In InSITE 2009: Informing Science + IT Education Conference. Informing Science Institute, 2009. http://dx.doi.org/10.28945/3328.

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In recent years there has been considerable interest in the development of electronic money schemes. Electronic money has the potential to take over from cash as the primary means of making small-value payments and could make such transactions easier and cheaper for both consumers and merchants. Electronic money is a record of the funds or "value" available to a consumer stored on an electronic device in his or her possession, either on a prepaid card or on a personal computer for use over a computer network such as the Internet. This paper argues that e-money, as a network good, could become

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