The Perceptions on Usage of Electronic Fiscal Devices among Small Business Owners in Tanzania

AUTHORS: Emmanuel Magese, James Daniel Chindengwike

ABSTRACT:the use of Electronic Fiscal Devices (EFDs) appears to be a current innovation that is broadly promoted for effective revenue collection not only in Tanzania but also in worldwide. This study examined the perceptions on usage of electronic fiscal devices among small business owners in Tanzania. The study adopted cross-sectional survey research design whereby primary and secondary data were used. The population applied on the 152 small business owners (small restaurants owners). The sample size of the study was 110 small restaurants owners. Dodoma City was purposively sampled to be used as a study area of this research and random sampling procedure was used to pick small restaurants owners in Dodoma City. Results revealed that EFDs usage in term of number of years among small restaurants owners was positively and significantly influenced by perceived usefulness of EFDs and perceived ease of use respectively; with P- Value of 0.0439. The study recommends that the government is advised to resolve the dependence challenge of EFDs on electricity, to develop sustained training and taking required measures for the learner restaurants to ensure that they observe rules and regulations mostly on the use of EFDs but not limited to tax compliance only.