Electronic Fiscal Device (EFD) acceptance for tax compliance among trading business community in Tanzania: the role of awareness and trust

Abstract

This study investigates factors, which motivates taxpayers to accept Electronic Fiscal Device (EFD) for tax collection. The study extended the Unified Theory of Acceptance and Technology Use (UTAUT) to study taxpayers’ intent to use and acceptance of EFD. Purposive sampling technique was employed to collect a total of 253 valid responses from taxpayers in service sector. Structural equation modeling (SEM) results indicates that awareness is the key influencing factor on taxpayers’ acceptance of accept EFD, while facilitating conditions and intention to use EFD were key determinant factors for taxpayers’ EFD actual usage behavior. To increase acceptance of EFD, policy makers should provide more awareness campaign as well as providing online assistance to EFD users.