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Journal articles on the topic 'Electronic Fiscal Devices'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

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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2

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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9

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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Vujasinović, Jovan, Goran Savić, and Milan Prokin. "Model-Driven Developed Terminal for Remote Control of Charging Station for Electric Vehicles Powered by Renewable Energy." Electronics 12, no. 8 (2023): 1769. http://dx.doi.org/10.3390/electronics12081769.

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A terminal for remote control of charging stations for electric vehicles (EV) powered by renewable energy has been presented in this paper. This terminal enables remote control of EV chargers, smart batteries, smart electricity meters, fiscal cash registers (FCR), as well as remote control of renewable energy sources and other devices within the station. This terminal also makes charging stations more accessible to electric vehicles users, to electricity distribution companies, to electricity suppliers, to tax administrations, and finally to users and owners of charging stations. Therefore, co

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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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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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Eilu, Emmanuel. "Adoption of Electronic Fiscal Devices (EFDs) for Value-Added Tax (VAT) Collection in Kenya and Tanzania: A Systematic Review." African Journal of Information and Communication, no. 22 (December 7, 2018): 111–34. http://dx.doi.org/10.23962/10539/26169.

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15

John, Jovin. "Dynamics of Perceptions among Self-Employed Business Owners on Tax Collection Models in Tanzania." Accountancy and Business Review 16, no. 2 (2024): 127–47. http://dx.doi.org/10.59645/abr.v16i2.342.

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Tax compliance issues among self-employed business owners in Tanzania arise from complex and inequitable tax models, exacerbated by inconsistent enforcement and poor policy communication. This study investigates the dynamics of tax collection models in Tanzania, focusing on the perceptions of self-employed business owners across key regions, including Tanga, Dodoma, Arusha, and Mbeya. Drawing on findings from the TAPACO research project, the research employs a mixed-methods approach grounded in pragmatism a philosophy that emphasizes practical solutions. The sample size consists of 150 partici

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Elson Malima, Agnes, Surendran Pillay, and Adefemi Obalade. "The Impact of the Fear of Whistleblowing on the use of Electronic Fiscal Devices in Taxation: A Study of Tanzania." Journal of Somali Studies 9, no. 2 (2022): 13–37. http://dx.doi.org/10.31920/2056-5682/2022/v9n2a1.

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Kyomo, Robert Wilfred, and Juma Buhimila. "Keeping the Revenue Performance Ship Afloat: A Case of Tanzania Revenue Authority." African Journal of Empirical Research 6, no. 1 (2025): 426–32. https://doi.org/10.51867/ajernet.6.1.36.

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This case study examines the challenges faced by the Tanzania Revenue Authority (TRA) in its efforts to modernize tax administration and increase revenue collection. It focuses on the recent events including the nationwide traders' strike in June 2024, which exposed deep-seated issues within Tanzania's tax system. The study explores the complex interplay between the TRA's mandate to increase revenue and the business community's concerns about oppressive and unclear tax practices. Through an analysis of documentary evidence and stakeholder interviews, the case identifies key issues including ta

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Hamadi, Ahmadi Mkasinyagaize. "Exploring the Influence of Tax Technology Reforms on Compliance Rates among Tanzanian SMEs." International Journal of Innovative Science and Research Technology (IJISRT) 10, no. 1 (2025): 1129–34. https://doi.org/10.5281/zenodo.14759695.

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Tax reforms play a crucial role in shaping Tanzania's economic landscape, particularly for small and medium enterprises (SMEs), which are significant contributors to employment and GDP growth. Despite ongoing reforms, concerns remain about their impact on SMEs, necessitating further investigation. This study explored the effects of technological tax reforms on tax compliance among SMEs in Tanzania, guided by the economic deterrence theory. Adopting a positivist philosophy and a descriptive survey research design, the study collected quantitative data using structured questionnaires administere

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Hyera, Dennis, and Emmanuel Isango. "Unlocking Tax Compliance: Key Factors Influencing SMEs in Ubungo Municipal Council, Tanzania." NG Journal of Social Development 14, no. 1 (2024): 32–45. http://dx.doi.org/10.4314/ngjsd.v14i1.3.

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This study examines the factors influencing tax compliance among Small and Medium Enterprises (SMEs) in Ubungo Municipal, Dar es Salaam, Tanzania. Using a cross-sectional research design, data were gathered from a sample of 150 SME owners through structured questionnaires. The study employed probability sampling, specifically simple random sampling, to select participants. Key findings indicate that older businesses and married owners are more likely to comply with tax obligations, while perceptions of corruption negatively impact compliance. Although higher education had a marginal effect, be

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Biswas, Md Tanjil, Sayma Jahan, Nahian Tasfee Akhkhar, Md Mohianal Islam, Muhammad Tajul Islam, and S. Q. Ariful Hasan. "VAT Compliance and Implementation in Trading Sector of Bangladesh: A Case Study." International Journal of Engineering, Business and Management 9, no. 1 (2025): 23–34. https://doi.org/10.22161/ijebm.9.1.3.

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Value-Added Tax (VAT) is a key revenue source for Bangladesh, yet its implementation at the trading stage remains underutilized due to low compliance, administrative challenges, and inadequate enforcement. Despite over 2.5 million wholesale and retail trade establishments, VAT registration among traders is only 2.8%, contributing a mere 1.5% of total VAT revenue. This study examines the challenges, compliance gaps, and enforcement issues affecting trade VAT in Bangladesh. The findings highlight complex registration processes, lack of awareness, informal business structures, and limited digital

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Saputra, Rian, Josef Purwadi Setiodjati, and Jaco Barkhuizen. "Under-Legislation in Electronic Trials and Renewing Criminal Law Enforcement in Indonesia (Comparison with United States)." Journal of Indonesian Legal Studies 8, no. 1 (2023): 243–88. http://dx.doi.org/10.15294/jils.v8i1.67632.

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This paper aims to propose the implementation of electronic justice within the Indonesian criminal justice system, focusing on the reform of criminal law enforcement. The research methodology employed is normative legal research. The findings of the study reveal two key points. Firstly, it is crucial to regulate digital-based criminal justice at the legislative level, particularly through the reform of the Code of Criminal Procedure (KUHAP). The current implementation of electronic criminal trials presents challenges, and the legal foundation for conducting such trials is established by extern

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Marchenko, Lyudmyla. "Digitalization of the tax administration system in Ukraine taking into account the experience of developed countries." Economic Analysis, no. 32(4) (2022): 127–34. http://dx.doi.org/10.35774/econa2022.04.127.

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Introduction. The issue of fiscal digitalization today concerns each of the business entities and any participants in economic and financial relations. Today, every stakeholder is interested in the efficiency, convenience and comprehensibility of the received information. In today's conditions, digitization and transition to advanced technologies is an important process in the development of taxation and other sectors. Electronic services in the tax administration system are created with the aim of increasing the efficiency of the functioning of tax authorities, as well as simplifying the proc

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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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Mavodza, Judith. "The impact of cloud computing on the future of academic library practices and services." New Library World 114, no. 3/4 (2013): 132–41. http://dx.doi.org/10.1108/03074801311304041.

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PurposeThe purpose of this paper is to discuss issues involved in navigating the modern information environment where the relevance of cloud computing is unavoidable. This is a way of shifting from the hardware and software demands of storing and organizing data, to information access concerns. That is because with the exponential growth in information sources and all accompanying complexities, the limited capacity of libraries to host their own in its entirety necessitates opting for alternatives in the cloud.Design/methodology/approachA review of current literature about the topic was perfor

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Kitojo, Kagome Wetengere. "THE IMPACT OF BUSINESS ENVIRONMENT ON TRADE: THE CASE OF KARIAKOO INTERNATIONAL MARKET, TANZANIA." ISRG Journal of Economics, Business & Management (ISRGJEBM) II, no. I (2024): 108–17. https://doi.org/10.5281/zenodo.10703406.

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<em>This study was conducted to investigate the impact of the business environment on trade with reference to the Kariakoo International Market in Dar es Salaam, Tanzania. The study employed a case study design and documentary review methodology. Content analysis was employed to analyze data. The research found that the Market is facing many challenges related to taxes and non-taxes. Tax challenges comprise numerous and high taxes that do not match the value of goods sold by businesspersons and purchased by consumers. Non-taxes challenges include harassment of traders, and luggage carriers by

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Muravskyi, Volodymyr. "The impact of global technological trends on accounting." Herald of Ternopil National Economic University, no. 4 (86) (December 12, 2017): 138–48. http://dx.doi.org/10.35774/visnyk2017.04.138.

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The article points out that the pace of technological advance has led to integrating informaion and communication technology into accounting processes. Examples of advanced technologies for business that influence accounting management include computer-assisted learning and artificial intelligence, “smart” applications for telecommunication devices, “smart” things, complemented by virtual reality, digital twins, blockchain, chat communication systems, adaptive security systems, applications and network architecture, integrated electronic platforms. The aim of the research is to elucidate the i

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Mchwampaka, Anitha, and Edwin Bingireki. "The Effect of Electronic Fiscal Device Management Systems on Revenue Collection: A Case of Ilala Municipal Council." International Journal of Research and Innovation in Social Science VIII, no. VII (2024): 518–33. http://dx.doi.org/10.47772/ijriss.2024.807045.

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The study examined the effect of the electronic fiscal device management systems on Revenue Collection: A Case of Ilala Municipal Council. The study adopted a convergent research design. The sample of 387 respondents was selected through simple random and purposive sampling. Data collection involved self-administered questionnaires and interviews to gather primary data. The Quantitative data were analyzed using descriptive and inferential statistics by the help of Software Package for Social Science version 26, while qualitative data was analyzed by using content analysis. The results from the

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Biswal, Chinmayee, Binod Kumar Sahu, Manohar Mishra, and Pravat Kumar Rout. "Real-Time Grid Monitoring and Protection: A Comprehensive Survey on the Advantages of Phasor Measurement Units." Energies 16, no. 10 (2023): 4054. http://dx.doi.org/10.3390/en16104054.

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The emerging smart-grid and microgrid concept implementation into the conventional power system brings complexity due to the incorporation of various renewable energy sources and non-linear inverter-based devices. The occurrence of frequent power outages may have a significant negative impact on a nation’s economic, societal, and fiscal standing. As a result, it is essential to employ sophisticated monitoring and measuring technology. Implementing phasor measurement units (PMUs) in modern power systems brings about substantial improvement and beneficial solutions, mainly to protection issues a

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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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Elson Malima, Agnes, Surendran Pillay, and Adefemi A. Obalade. "Impact of Electronic Fiscal Device on Perceived Transparency in Tax Audit: A Case of Arusha-Tanzania." African Journal of Business and Economic Research 18, no. 3 (2023): 263–80. http://dx.doi.org/10.31920/1750-4562/2023/v18n3a12.

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Bodake, Sonika, and Vineela Thera. "IMPACT OF ELECTRONIC PAYMENTSON MONEY LAUNDERING CASES IN INDIA." International Journal of Advanced Research 12, no. 11 (2024): 570–75. https://doi.org/10.21474/ijar01/19868.

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In recent years, there has been a lot of interest in the development of electronic money systems. Electronic money has the potential to simplify and lower the cost of small-value payments for both consumers and companies, potentially replacing cash as the primary means of payment in the future. A consumer keeps track of the money or value that they have accessible to them on their electronic device, which could be a prepaid card or a personal computer that they use to access a computer network such as the Internet. We refer to this record as electronic money. Such a change would have an impact

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E. Shao, Paul, and Mussa Ally Dida. "Embedding Stock Tracking Module into Electronic Fiscal Device Machine and its Management System to Reduce Tax Evasion: A case of Tanzania." International Journal of Information Engineering and Electronic Business 11, no. 5 (2019): 24–32. http://dx.doi.org/10.5815/ijieeb.2019.05.04.

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Mull, Hillary, Kelly Stolzmann, Emily Kalver, et al. "Novel Methodology to Measure Preprocedure Antimicrobial Prophylaxis: Integrating Text Mining With Structured Data." Infection Control & Hospital Epidemiology 41, S1 (2020): s12—s13. http://dx.doi.org/10.1017/ice.2020.485.

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Background: Antimicrobial prophylaxis is an evidence-proven strategy for reducing procedure-related infections; however, measuring this key quality metric typically requires manual review, due to the way antimicrobial prophylaxis is documented in the electronic medical record (EMR). Our objective was to combine structured and unstructured data from the Veterans’ Health Administration (VA) EMR to create an electronic tool for measuring preincisional antimicrobial prophylaxis. We assessed this methodology in cardiac device implantation procedures. Methods: With clinician input and review of clin

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Asundi, Archana, Maggie Stanislawski, Payal Mehta, et al. "Prolonged antimicrobial prophylaxis following cardiac device procedures increases preventable harm: insights from the VA CART program." Infection Control & Hospital Epidemiology 39, no. 9 (2018): 1030–36. http://dx.doi.org/10.1017/ice.2018.170.

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AbstractBackgroundThe rate of cardiovascular implantable electronic device (CIED) infection is increasing coincident with an increase in the number of device procedures. Preprocedural antimicrobial prophylaxis reduces CIED infections; however, there is no evidence that prolonged postprocedural antimicrobials additionally reduce risk. Thus, we sought to quantify the harms associated with this approach.ObjectiveTo measure the association between Clostridium difficile infection (CDI), acute kidney injury (AKI) and receipt of prolonged postprocedural antimicrobials.MethodsCIED procedures entered i

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PYRIH, Yuliia, Mykhailo KLYMASH, and Yaroslav PYRIH. "FEATURES OF FUNCTIONING AND SETTING OF THE SOFTWARE REGISTRAR OF SETTLEMENT TRANSACTIONSIN UKRAINE." Herald of Khmelnytskyi National University 303, no. 6 (2021): 89–94. http://dx.doi.org/10.31891/2307-5732-2021-303-6-89-94.

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Since August 1, 2020, in Ukraine, along with the traditional registrars of settlement transactions (RST) it is possible to use software RST, which is a technological and / or software solution used on any device in which the fiscal functions are realized through the fiscal server of the regulatory authority. Such a solution is designed to register settlement transactions for the sale of goods (provision of services), currency trading transactions in cash and / or register the number of sold goods (provided services), cash acceptance transactions for further transfer. Thus, software RST can be

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Mary, Matiku. "Role of Information Technology on Value Added Tax Compliance in Moshi Municipality." Indian Journal of Management and Language (IJML) 4, no. 2 (2024): 51–58. https://doi.org/10.54105/ijml.B2062.04021024.

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<strong>Abstract: </strong>Tax administration issues affect many nations, businesses and individuals. Many nations experience challenges in managing taxes and therefore constantly develop tools and strategies for administering tax effectively. The objective was to determine the role of information technology on VAT compliance. Technology Acceptance Model governed the study, which allow people to adopt technology due to its major constructs, which are perceived ease of use (PEOU) and perceived usefulness (PU). The study used convergent parallel design under mixed approach to collect both qualit

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Asundi, Archana, Maggie Stanislawski, Payal Mehta, et al. "Real-world effectiveness of infection prevention interventions for reducing procedure-related cardiac device infections: Insights from the veterans affairs clinical assessment reporting and tracking program." Infection Control & Hospital Epidemiology 40, no. 8 (2019): 855–62. http://dx.doi.org/10.1017/ice.2019.127.

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AbstractObjective:To measure the association between receipt of specific infection prevention interventions and procedure-related cardiac implantable electronic device (CIED) infections.Design:Retrospective cohort with manually reviewed infection status.Setting:Setting: National, multicenter Veterans Health Administration (VA) cohort.Participants:Sampling of procedures entered into the VA Clinical Assessment Reporting and Tracking-Electrophysiology (CART-EP) database from fiscal years 2008 through 2015.Methods:A sample of procedures entered into the CART-EP database underwent manual review for

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Njau, Adrian Peter, Wilbard Jackson Kombe, and Lemayon Lemilia Melyoki. "Enhancing Domestic Resource Mobilization: Experiences, Challenges and Potential Opportunities from the Sub-Sahara Africa." International Journal of Social Science Research and Review 6, no. 3 (2023): 116–28. https://doi.org/10.47814/ijssrr.v6i3.939.

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Enhancing domestic resource mobilization (DRM) in many countries especially in the Sub-Sahara Africa remains a daunting task. Many strategies and approaches to improve domestic revenue collection adopted by governments have not given rise to significant improvement in DRM. Approaches such as the use of information and communication technology (ICT) to monitor implementation of revenue mobilization, laws, regulations and procedures; electronic fiscal device management system (EFDMS), improvement of the business and investment environment, monitoring of various directives issued by the governmen

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Haseeb-ur-rehman, Rana M. Abdul, Azana Hafizah Mohd Aman, Mohammad Kamrul Hasan, et al. "High-Speed Network DDoS Attack Detection: A Survey." Sensors 23, no. 15 (2023): 6850. http://dx.doi.org/10.3390/s23156850.

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Having a large number of device connections provides attackers with multiple ways to attack a network. This situation can lead to distributed denial-of-service (DDoS) attacks, which can cause fiscal harm and corrupt data. Thus, irregularity detection in traffic data is crucial in detecting malicious behavior in a network, which is essential for network security and the integrity of modern Cyber–Physical Systems (CPS). Nevertheless, studies have shown that current techniques are ineffective at detecting DDoS attacks on networks, especially in the case of high-speed networks (HSN), as detecting

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Sangeetha, Prabhu, and Prasad K. Krishna. "Wireless Technology Leading Innovator- A Case Study of Qualcomm." International Journal of Case Studies in Business, IT, and Education (IJCSBE) 3, no. 2, (2019): 11. https://doi.org/10.5281/zenodo.3545059.

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Qualcomm Company was founded in San Diego, California, in July 1985 by Irwin Jacobs and  Seven. Qualcomm is a multinational American corporation which seeks to design, create and  deliver semiconductor devices and facilities to the industry. Qualcomm originates most of its  income from the companies that produce chips and grant patents. Qualcomm has headquarters  in  nearly  33  nations,  with  around  35,400  staff  worldwide.  Qualcomm's  quarterly  income  recorded a 2 percent rise compared to the prior fina

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Dafi, Deogratias, and Felix Joseph Chille. "Factors For Acceptance of Electronic Fiscal Devices by Small and Medium Enterprises in Tanzania." International Journal of Business and Social Science Research, June 30, 2023, 9–18. http://dx.doi.org/10.47742/ijbssr.v4n6p2.

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The study aimed to assess factors for the acceptance of Electronic Fiscal Devices by small and medium enterprises in Tanzania. The UTAUT model without moderating factors, such as gender, age, and factors, guided this study. The constructs of perceived trust were added as a theoretical contribution to the study. The study employed the Survey strategy in data collection by administering the questionnaires. A sample of 400 respondents was drawn from the population under the study. Quantitative data were analyzed based on descriptive statistical analysis and multiple linear regression Analysis. Th

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Lubua, Edison Wazoel. "Implication of Using Electronic Fiscal Devices on Audit Effectiveness among Small Business Owners of Arusha – Tanzania." PAN-AFRICAN JOURNAL OF BUSINESS MANAGEMENT 6, no. 2 (2023). http://dx.doi.org/10.61538/pajbm.v6i2.1242.

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This study evaluated the use of Electronic Fiscal Devices among small business owners based in Arusha City Council – Tanzania. The focus was on the impact of the rate of using Electronic Fiscal Devices on the perceived effectiveness of the audit process. In addition, the study evaluated the impact of demographic variables, that is, the age of respondents, gender, level of education and business experience on the rate of using Electronic Fiscal Devices. Given the constant advocacy of the Tanzania Revenue Authority on the benefits of EFD uses in auditing, it was necessary to validate their assum

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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." SSRN Electronic Journal, 2015. http://dx.doi.org/10.2139/ssrn.2602673.

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Ikasu, Esther Joseph. "Assessment of Challenges Facing the Implementation of Electronic Fiscal Devices (EFDs) in Revenue Collection in Tanzania." International Journal of Research in Business and Technology 5, no. 3 (2014). http://dx.doi.org/10.17722/ijrbt.v5i3.349.

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Jabr, Abdul Jabbar Alwan. "The role of computerized accounting information systems in reducing financial risks according to the (COSO) framework (An analytical study of a sample of Iraqi banks listed in the Iraq Stock Exchange)." Journal of Humanities and Social Sciences Research 2, no. 4 (2023). http://dx.doi.org/10.33687/jhssr.002.04.0258.

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The research aims to know the role that computerized accounting systems play in reducing financial risks according to the COSO framework. As this was achieved by analyzing spending on computerized accounting tools such as electronic devices and information networks, as well as conducting an analysis to measure financial risks according to the matrix provided by the COSO committee in a sample of Iraqi banks listed on the stock market for the fiscal period (2018-2019 -2020) and through that analysis, the research hypothesis was tested and its objectives were achieved.

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Rao, Dr A. Seshagiri, V. Nagarjuna, and M. Sivudu. "ECOLOGICAL AND FISCAL ELUCIDATION IN SOLID SCRAP MANAGEMENT COMPUTING USING WOT." International Journal of Innovative Research in Computer Science & Technology, November 1, 2022, 47–49. http://dx.doi.org/10.55524/ijircst.2022.10.6.9.

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Squander electric and electronic hardware or e-squander age has been recognized as a critical angle in strong scrap administration; however e-garbage removal in landfills isn't recommended because of the harmful synthetic compounds and substantial metals in it. A shrewd family e-squander assortment box was planned, fitted with e-squander level estimation sensors to record the removal information. A backend worker was created which consequently advises and plans e-squander authorities to dispatch and gather the e-squander when the volume of the assortment box arrives at a specific edge (for exa

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Kira, Alex Reuben. "The Perceptions of Taxpayers on the Adoption of Electronic Fiscal Devices (EFDs) in Revenue Collection in Tanzania: The Case of Dodoma." International Journal of Academic Research in Business and Social Sciences 6, no. 12 (2016). http://dx.doi.org/10.6007/ijarbss/v6-i12/2468.

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Da Costa, Diogo, Marcelino Dos Anjos, Davi Oliveira, Alessandra Machado, Joaquim Assis, and Ricardo Lopes. "Semiconductors (LEDs) quality control based in high-resolution 3D X-ray microscope." Brazilian Journal of Radiation Sciences 10, no. 3B (2022). http://dx.doi.org/10.15392/2319-0612.2022.1955.

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Electronic devices are getting smaller each time and the technology, increasingly complex. Commonly found problems such as reflow soldering and open solder connections, which are mostly difficult to detect by conventional means like X-ray images or physical cut on the transverse section. Along with the challenge of finding these flaws, there are also some problems that may arise on the exposure of them using destructive analysis techniques, such as the fiscal transversal cut and chemical decapsulation. Both techniques may induce damage not relevant to where that flaw is located or remove evide

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Friedman, Carli. "Personal emergency response systems and people with intellectual and developmental disabilities in the United States." Journal of Policy and Practice in Intellectual Disabilities, September 6, 2023. http://dx.doi.org/10.1111/jppi.12469.

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AbstractPersonal Emergency Response Systems (PERS) are electronic medical alert devices that help people with intellectual and developmental disabilities (IDD) receive assistance in emergencies. According to research on older adults, PERS improve health outcomes, provide people with a sense of security and peace of mind, promote independence, and prevent institutionalization. The aim of this study was to examine if, and how, states provided PERS to people with IDD in their Medicaid Home and Community Based Services (HCBS) waiver programs in fiscal year (FY) 2021. To do so, we qualitatively and

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Zango, Adamu Garba, and Adaora Remi Umeoji. "Financial Inclusion Policies and Performance of Nigerian Listed Deposit Money Banks." Economics & Management Information, March 13, 2024, 1–14. http://dx.doi.org/10.62836/emi.v3i1.119.

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The development of modern technology for financial transactions poses exciting enquiries to both the finance sector operators and policy formulators with regard to appropriateness of previous institutional measures and availability of devices that will guarantee efficiency, effectiveness and financial stability of fiscal policies. This study evaluates the impact of financial inclusion strategies on the performance of Nigeria’s banking industry. To get the intended outcome, this study employs an ex-post facto research strategy to investigate the relationship between financial inclusion and the

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