Academic literature on the topic 'Electronic Fiscal Devices'

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Journal articles on the topic "Electronic Fiscal Devices"

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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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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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Ramsa, Haitham Abdulla, Yahya Hamad Sheikhr, and Abubakar Diwani Bakari. "Challenges Facing the Use of Electronic Fiscal Devices for Tax Reporting in Zanzibar." East African Journal of Information Technology 7, no. 1 (2024): 60–67. http://dx.doi.org/10.37284/eajit.7.1.1708.

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The study aims to identify the challenges facing the use of Electronic Fiscal Devices (EFDs) for tax reporting. The study applied a descriptive research design where primary data was used with a quantitative research approach. The sample size of the study was 98 taxpayers obtained using Yamane’s formula. SPSS v.26 was used to analyse the data. Results revealed that the challenges facing the use of EFDs for tax reporting include network problems, lack of trust in the use of EFDs for tax reporting, training were not enough, customers do not have a culture of requesting receipts, high cost of EFD
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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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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 under mixed approach methods. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random sa
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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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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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Casey, Peter, and Patricio Castro. "Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency." IMF Working Papers 15, no. 73 (2015): 1. http://dx.doi.org/10.5089/9781475521023.001.

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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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Ndibalema, Jerome Buberwa, Dr Nyanjige Mayala, and Dr Ladis Komba. "Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi Municipality." Indian Journal of Economics and Finance 5, no. 1 (2025): 18–26. https://doi.org/10.54105/ijef.b2588.05010525.

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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 sampling and purposive samp
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Dissertations / Theses on the topic "Electronic Fiscal Devices"

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Toffanin, Stefano. "Multifunctional organic semiconductors as active materials for electronic and opto-electronic devices." Doctoral thesis, Università degli studi di Padova, 2009. http://hdl.handle.net/11577/3426094.

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Since the first discovery of the photoelectric effect in anthracene, organic compounds have been studied as multi-functional materials because of their capability of showing a variety of properties such as charge transport, light absorption/emission, photoconductivity, electroluminescence and superconductivity. The work presented in this Ph.D. thesis aims at studying different classes of ?-conjugated organic materials that present functional properties suitable for the realization of opto-electronic devices. In particular we focus our attention on the two specific properties that are deeply
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Scidà, Alessandra <1985&gt. "Ion implantation of organic thin films and electronic devices." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5205/1/Scid%C3%A0_Alessandra_Tesi.pdf.

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Organic semiconductors have great promise in the field of electronics due to their low cost in term of fabrication on large areas and their versatility to new devices, for these reasons they are becoming a great chance in the actual technologic scenery. Some of the most important open issues related to these materials are the effects of surfaces and interfaces between semiconductor and metals, the changes caused by different deposition methods and temperature, the difficulty related to the charge transport modeling and finally a fast aging with time, bias, air and light, that can change the pr
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Scidà, Alessandra <1985&gt. "Ion implantation of organic thin films and electronic devices." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5205/.

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Organic semiconductors have great promise in the field of electronics due to their low cost in term of fabrication on large areas and their versatility to new devices, for these reasons they are becoming a great chance in the actual technologic scenery. Some of the most important open issues related to these materials are the effects of surfaces and interfaces between semiconductor and metals, the changes caused by different deposition methods and temperature, the difficulty related to the charge transport modeling and finally a fast aging with time, bias, air and light, that can change the pr
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Olivieri, Giorgia. "Organic Electronic Devices: Investigation of the Electronic Transport Properties at the Molecular Level." Doctoral thesis, Università degli studi di Trieste, 2013. http://hdl.handle.net/10077/8589.

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2011/2012<br>I dispositivi elettronici basati sui semiconduttori organici sono attualmente oggetto di intensi studi dopo che la loro introduzione ha aperto la strada a un tipo di elettronica altamente versatile e a basso costo. Tuttavia è ancora necessaria una buona comprensione delle proprietà strutturali ed elettroniche dei semiconduttori organici per superare la generale bassa efficienza che i dispositivi organici presentano rispetto a quelli inorganici. I principali sforzi in questo campo della ricerca possono essere raggruppati in due categorie. Da un lato le proprietà elettriche dei sem
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FERRARIO, ALBERTO. "Atmospheric neutron induced soft errors on electronic devices." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2012. http://hdl.handle.net/10281/28334.

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Soft errors at sea level, originating from scattered particles in the atmosphere or alpha-emitting contaminants in chip materials, are a known source of disturbances in SRAM's and, to a lesser extent, in DRAM's. Relatively less is known about the sensitivity of Floating Gate memories, one of the most pervasive type of memory. An extensive literature covers the effects of heavy ions on floating gate cells, but little data obtained with particles matching the terrestrial neutron environment are available. The purpose of this thesis is to investigate atmospheric neutron effects on floating gate
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Schiochet, Giovanni. "DEVELOPMENTS IN THERMAL MANAGEMENT FOR ELECTRONIC DEVICES IN AEROSPACE APPLICATIONS." Doctoral thesis, Università degli studi di Padova, 2010. http://hdl.handle.net/11577/3422255.

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Recently, the electronic industry has had to face the issue of dissipation of high heat fluxes, as they have increased due to miniaturization of electronics devices, in order to keep chip junction temperature below a fixed value to guarantee reliability and to avoid damage. This issue has also involved the aeronautics industry, which has for the most part favored air cooling systems; however, they are no longer suitable to meet avionics requirements and thus of power electronics. In fact, as avionics demands higher heat fluxes, power electronics, that is the set of transformers, converters,
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Ubaldi, Filippo <1977&gt. "Simulations and interpretation of holographic TEM images of biased and unbiased electronic devices." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2009. http://amsdottorato.unibo.it/2195/1/UBALDI_FILIPPO_TESI.PDF.

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Ubaldi, Filippo <1977&gt. "Simulations and interpretation of holographic TEM images of biased and unbiased electronic devices." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2009. http://amsdottorato.unibo.it/2195/.

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ROTA, LUCIANO. "Implementation and Validation Methods for Electronic Integrated Circuits and Devices." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2023. https://hdl.handle.net/10281/404776.

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Negli ultimi tre decenni l'elettronica delle telecomunicazioni mobili ha subito un grande miglioramento, questo ramo dell'elettronica si è rivelato una delle principali forze trainanti nello sviluppo delle nuove tecnologie CMOS. in tutto il mondo richiedono dispositivi portatili estremamente performanti, più veloci, più affidabili, a basso consumo energetico. Questa situazione è diventata estremamente favorevole per lo sviluppo di dispositivi digitali ad alte prestazioni in grado di raggiungere velocità e capacità di memoria prima incredibili. Anche i blocchi di costruzione analogici devono es
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DI, FRANCO Francesco. "ELECTROCHEMICAL FABRICATION OF METAL/OXIDE/CONDUCTING POLYMER JUNCTIONS FOR ELECTRONIC DEVICES." Doctoral thesis, Università degli Studi di Palermo, 2014. http://hdl.handle.net/10447/91201.

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Books on the topic "Electronic Fiscal Devices"

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Office, General Accounting. Tax administration: Results of IRS' mid-fiscal year 1989 financial review : report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives. The Office, 1989.

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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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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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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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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2013.

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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2017.

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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2014.

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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2016.

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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2015.

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Hawkes, Peter W. Advances in Imaging and Electron Physics. Elsevier Science & Technology Books, 2004.

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Book chapters on the topic "Electronic Fiscal Devices"

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Teixeira, Glória, and Rômulo Santana. "Justiça fiscal no século XXI." In The Overarching Issues Of The European Area - Moving towards Efficient Societies and Sustainable Ecosystems. Faculdade de Letras da Universidade do Porto, 2023. http://dx.doi.org/10.21747/978-989-9082-88-5/ovea16.

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Current societies are experiencing a moment of historic acceleration provided by the phenomenon of the globalization of economies, enhanced by the digitalization process and the emergence of new technologies, especially in the pandemic. Tax systems are not immune to these changes, in which it is necessary to face the challenges of the present with valid and efficient instruments. The movement of goods, capital and services provides the freedom to invest and transact anywhere in the world, without moving around and through clicks on electronic devices. On the other hand, consumer taxation, pres
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Conference papers on the topic "Electronic Fiscal Devices"

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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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