Research Article
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Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

Year 2024, Volume: 9 Issue: 1, 17 - 38, 30.06.2024
https://doi.org/10.30927/ijpf.1333120

Abstract

Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various types of taxes. Since the inception of the tax e-filling system in Tanzania, only a few studies have focused on retailers' perceptions of using such a system. This study adopted a descriptive survey design conducted in Tanzanian cities using a set of closed-ended questionnaires to a random sample of 423 taxpayers. The main finding of the study showed that perceived usefulness and user satisfaction significantly influence users' adoption intention of e-filling ([β = 0.396, p < 0.000; β = 0.343, p < 0.000, respectively]). Additionally, the study indicated a broad discrepancy between the advantages of tax e-filling to taxpayers, hence downplaying its usage/adaptability. The study recommended that awareness-raising campaigns and training be initiated to understand the tax e-filling system better. Policy-wise, the study contributes to the Income Tax Act, Cap. 332 R.E., 2019, the Tanzania Development Vision 2025, and the National Strategy for Growth and Reduction of Poverty I & II.

Supporting Institution

THE INSTITUTE OF FINANCE MANAGEMENT

Project Number

INTERNAL RESEARCH GRANT

Thanks

We would like to express our appreciation and gratitude to the Institute of Finance Management (IFM) for funding this research.

References

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  • Al-Debei, M.M., Akroush, M.N. & Ashouri, M.I. (2015). “Consumer attitudes towards online shopping: the effects of trust, perceived benefits, and perceived web quality”. Internet Research. 25(5), 707-733.
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  • Alraja, M. N. (2016). “The effect of social influence and facilitating conditions on e-government acceptance from the individual employees’ perspective”. Polish Journal of Management Studies. 14(2), 18-27.
  • Barkhordari, M., Nourollah, Z., Mashayekhi, H., Mashayekhi, Y. & Ahangar, M.S (2017) “Factors influencing adoption of e-payment systems: an empirical study on Iranian customers”. Information System and E-Bus Management. 15, 89–116.
  • BaskanOzgen, F. & Turan, A. H. (2007). Usage and adoption of online tax filing and payment system in tax management: An empirical assessment with Technology Acceptance Model (TAM) in Turkey. 9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, 27-28 September 2007. Lithuania.
  • Bett, B. K. & Yudah, O. A. (2017). “Contribution of i-tax System as a strategy for revenue collection at Kenya revenue authority, rift valley region, Kenya”. International Journal of Scientific and Research Publications. 7(9), 389-396.
  • Bosnjak, M., Ajzen, I. & Schmidt, P. (2020). “The theory of planned behavior: Selected recent advances and applications”. Europe's journal of psychology. 16(3), 352.
  • Burgers, I. & Mosquera, I. (2017). “Corporate Taxation and BEPS: A Fair Slice for Developing Countries?” Erasmus Law Review, Eleven international publishing. 1, 257-285.
  • Chan, C.W., Troutman, C.S. & O’Bryan, D. (2000). “An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong”. Journal of International Accounting, Auditing and Taxation. 9(2), 83-103.
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  • Hair, Jr, J. F., Sarstedt, M., Matthews, L. M. & Ringle, C. M. (2016). “Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method”. European business review. 28(1), 63-76.
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  • Khan, O., Daddi, T., Slabbinck, H., Kleinhans, K., Vazquez-Brust, D. & De Meester, S. (2020). “Assessing the determinants of intentions and behaviors of organizations towards a circular economy for plastics”. Resources, Conservation and Recycling. 163, 105069.
  • Kimea, A., Chimilila, C. & Sichone, J. (2019). “Analysis of taxpayers’ intention to use tax e-filing system in Tanzania: Controlling for self-selection based endogeneity”. African Journal of Economic Review. 7(2), 193-212.
  • Koloseni, D. & Mandari, H. (2017) "Why Mobile Money Users Keep Increasing? Investigating the Continuance Usage of Mobile Money Services in Tanzania," Journal of International Technology and Information Management. 26(2), 6. Available at: https://scholarworks.lib.csusb.edu/jitim/vol26/iss2/6.
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  • Manoharan, A. P. & Ingrams, A. (2018). “Conceptualizing e-government from local government perspectives”. State and Local Government Review. 50(1), 56-66.
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Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

Year 2024, Volume: 9 Issue: 1, 17 - 38, 30.06.2024
https://doi.org/10.30927/ijpf.1333120

Abstract

Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various types of taxes. Since the inception of the tax e-filling system in Tanzania, only a few studies have focused on retailers' perceptions of using such a system. This study adopted a descriptive survey design conducted in Tanzanian cities using a set of closed-ended questionnaires to a random sample of 423 taxpayers. The main finding of the study showed that perceived usefulness and user satisfaction significantly influence users' adoption intention of e-filling ([β = 0.396, p < 0.000; β = 0.343, p < 0.000, respectively]). Additionally, the study indicated a broad discrepancy between the advantages of tax e-filling to taxpayers, hence downplaying its usage/adaptability. The study recommended that awareness-raising campaigns and training be initiated to understand the tax e-filling system better. Policy-wise, the study contributes to the Income Tax Act, Cap. 332 R.E., 2019, the Tanzania Development Vision 2025, and the National Strategy for Growth and Reduction of Poverty I & II.

Project Number

INTERNAL RESEARCH GRANT

References

  • Ajzen, I. & Fishbein M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, New Jersey: Prentice-Hall.
  • Al-Gahtani, S. S. (2011). “Modeling the electronic transactions acceptance using an extended technology acceptance model”. Applied computing and informatics, 9(1), 47-77.
  • Alalwana, A.A, Dwivedib Y.K., & Rana, N.P. (2017). “Factors influencing adoption of mobile banking by Jordanian bank customers: Extending UTAUT2 with trust”. International Journal of Information Management. 37(3), 99-110.
  • Al-Debei, M.M., Akroush, M.N. & Ashouri, M.I. (2015). “Consumer attitudes towards online shopping: the effects of trust, perceived benefits, and perceived web quality”. Internet Research. 25(5), 707-733.
  • Alm, J. & Torgler, B. (2006). “Culture differences and tax morale in the United States and in Europe”. Journal of Economic Psychology. 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002
  • Alraja, M. N. (2016). “The effect of social influence and facilitating conditions on e-government acceptance from the individual employees’ perspective”. Polish Journal of Management Studies. 14(2), 18-27.
  • Barkhordari, M., Nourollah, Z., Mashayekhi, H., Mashayekhi, Y. & Ahangar, M.S (2017) “Factors influencing adoption of e-payment systems: an empirical study on Iranian customers”. Information System and E-Bus Management. 15, 89–116.
  • BaskanOzgen, F. & Turan, A. H. (2007). Usage and adoption of online tax filing and payment system in tax management: An empirical assessment with Technology Acceptance Model (TAM) in Turkey. 9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, 27-28 September 2007. Lithuania.
  • Bett, B. K. & Yudah, O. A. (2017). “Contribution of i-tax System as a strategy for revenue collection at Kenya revenue authority, rift valley region, Kenya”. International Journal of Scientific and Research Publications. 7(9), 389-396.
  • Bosnjak, M., Ajzen, I. & Schmidt, P. (2020). “The theory of planned behavior: Selected recent advances and applications”. Europe's journal of psychology. 16(3), 352.
  • Burgers, I. & Mosquera, I. (2017). “Corporate Taxation and BEPS: A Fair Slice for Developing Countries?” Erasmus Law Review, Eleven international publishing. 1, 257-285.
  • Chan, C.W., Troutman, C.S. & O’Bryan, D. (2000). “An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong”. Journal of International Accounting, Auditing and Taxation. 9(2), 83-103.
  • Chao, C. M. (2019). “Factors Determining the Behavioral Intention to Use Mobile Learning: An Application and Extension of the UTAUT Model”. Frontiers in Psychology. 10, 1652-1652.
  • Chemisto, M. & Rivett, U. (2018). “Examining the adoption and usage of an e-government system in rural South Africa: Examining e-government system adoption". In 2018 Conference on Information Communications Technology and Society (ICTAS) (pp. 1-6). March 2018. IEEE.
  • Davis, F. D. (1989). “Perceived usefulness, perceived ease of use, and user acceptance of information technology”. MIS quarterly. 319-340.
  • Ernest & Young, E.Y. (2020). Tanzania Revenue Authority introduces e-system for tax return filings. EY Global: Retrieved from https://www.ey.com/en_gl/tax-alerts/tanzania-revenue-authority-introduces-e-system-for-tax-return-filings.
  • Essel, D. D. & Wilson, O. A. (2017). “Factors affecting university students' use of Moodle: An empirical study based on TAM”. International Journal of Information and Communication Technology Education (IJICTE). 13(1), 14-26.
  • Eilu, E. (2018). “Adoption of electronic fiscal devices (EFDs) for value-added tax (VAT) collection in Kenya and Tanzania: a systematic review”. The African Journal of Information and Communication. 22, 111-134.
  • Fang, Z. (2002). “E-government in digital era: concept, practice, and development”. International journal of the Computer, the Internet and management. 10(2), 1-22.
  • Fjeldstad, O. H., Ali, M. & Katera, L. (2019). “Policy implementation under stress: Central-local government relations in property tax administration in Tanzania”. Journal of Financial Management of Property and Construction. 24(2), 129-147.
  • Fornell, C. & Larcker, D.F. (1981). “Structural equation models with unobservable variables and measurement error: algebra and statistics”. Journal of Marketing Research. 18(3), 382-388.
  • Gwaro, O. T., Maina, K. & Kwasira, J. (2016). “Influence of online tax filing on tax compliance among small and medium enterprises in Nakuru town, Kenya”. IOSR Journal of Business and Management. 18(10), 82-92.
  • Hair, Jr, J. F., Sarstedt, M., Matthews, L. M. & Ringle, C. M. (2016). “Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method”. European business review. 28(1), 63-76.
  • Hakizimana, N., & Santoro, F. (2023). “Technology Evolution and Tax Compliance: Evidence from Rwanda”. African Multidisciplinary Tax Journal. 3(1), 125-149.
  • Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). “A new criterion for assessing discriminant validity in variance-based structural equation modeling”. Journal of the academy of marketing science. 43, 115-135. https://link.springer.com/content/pdf/10.1007/s11747-014-0403-8.pdf
  • Henseler, J., Ringle, C. M. & Sinkovics, R. R. (2009). “The use of partial least squares path modeling in international marketing”. Advances in international marketing. 20, 277–320. Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-7979(2009)0000020014
  • Iqbal, S. & Qureshi, I. A. (2012). “M-learning adoption: A perspective from a developing country”. The International Review of Research in Open and Distance Learning. 3(3), 147-164.
  • Jahangir, N. & Begum, N. (2008). “The role of perceived usefulness, perceived ease of use, security and privacy, and customer attitude to engender customer adaptation in the context of electronic banking”. African journal of business management. 2(2), 32-40.
  • Jaya, I. G. M., Hermina, N., & Sunengsih, N. (2019). “CB-SEM and VB-SEM: Evaluating measurement model of business strategy of internet industry in Indonesia”. International Journal of Scientific & Engineering Research. 10(10), 878-883.
  • John, S. O. (2021). “Influence of iTax System on Service Delivery at the Kenya Revenue Authority”. International Journal of Research and Innovation in Social Science. 5(09), 191-197.
  • Kamarozaman, Z. & Razak, F. Z. A. (2021). “The role of facilitating condition in enhancing user’s continuance intention”. Journal of Physics: Conference Series. 1793(1), 012-022. DOI 10.1088/1742-6596/1793/1/012022.
  • Khan, O., Daddi, T., Slabbinck, H., Kleinhans, K., Vazquez-Brust, D. & De Meester, S. (2020). “Assessing the determinants of intentions and behaviors of organizations towards a circular economy for plastics”. Resources, Conservation and Recycling. 163, 105069.
  • Kimea, A., Chimilila, C. & Sichone, J. (2019). “Analysis of taxpayers’ intention to use tax e-filing system in Tanzania: Controlling for self-selection based endogeneity”. African Journal of Economic Review. 7(2), 193-212.
  • Koloseni, D. & Mandari, H. (2017) "Why Mobile Money Users Keep Increasing? Investigating the Continuance Usage of Mobile Money Services in Tanzania," Journal of International Technology and Information Management. 26(2), 6. Available at: https://scholarworks.lib.csusb.edu/jitim/vol26/iss2/6.
  • Lai, P. C. (2017). “The literature review of technology adoption models and theories for the novelty technology”. Journal of Information Systems and Technology Management. 14, 21-38.
  • Le, H.T.D., Men Thi, B. U. I. & Nguyen, G.T.C. (2021). “Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam”. The Journal of Asian Finance, Economics and Business (JAFEB). 8(1), 823-832.
  • Lin, C. W., Lee, S. S., Tang, K. Y., Kang, Y. X., Lin, C. C. & Lin, Y. S. (2019, August). “Exploring the users behavior intention on mobile payment by using TAM and IRT”. 3rd International Conference Proccedings on E-Society, E-Education and E-Technology, (11-15) ICSET August 2019.
  • Liu, M. T., Liu, Y. & Mo, Z. (2020). “Moral norm is the key: An extension of the theory of planned behaviour (TPB) on Chinese consumers' green purchase intention”. Asia Pacific Journal of Marketing and Logistics. 32(8), 1823-1841.
  • Maisiba, G. J. & Atambo, W. (2016). “Effects of Electronic-Tax System on the Revenue Collection Efficiency of Kenya Revenue Authority: A Case of Uasin Gishu County.” Imperial Journal of Interdisciplinary Research (IJIR). 2 (4), 815–27.
  • Mandari, H. & Koloseni, D. (2022). “Examining the antecedents of continuance usage of mobile government services in Tanzania”. International Journal of Public Administration. 45(12), 917-929.
  • Manoharan, A. P. & Ingrams, A. (2018). “Conceptualizing e-government from local government perspectives”. State and Local Government Review. 50(1), 56-66.
  • Megersa, K., Santoro, F., Lees, A., Carreras, M., Mukamana, T., Hakizimana, N. & Nsengiyumva, Y. (2023). “Technology and Tax: Adoption and Impacts of E-services in Rwanda”. Working Papers 18007, Institute of Development Studies, International Centre for Tax and Development, Rwanda. Available at https://ideas.repec.org/p/idq/ictduk/18007.html
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There are 68 citations in total.

Details

Primary Language English
Subjects Public Economics - Taxation and Revenue
Journal Section Research Article
Authors

Hawa Munisi This is me 0000-0001-7295-8777

Heri Mulamula This is me 0000-0001-6328-0773

Fatma Omar 0009-0004-3004-7237

Project Number INTERNAL RESEARCH GRANT
Publication Date June 30, 2024
Submission Date July 26, 2023
Acceptance Date May 11, 2024
Published in Issue Year 2024 Volume: 9 Issue: 1

Cite

APA Munisi, H., Mulamula, H., & Omar, F. (2024). Taxpayer’s Perception on the Adoption of E-Filling System in Tanzanian Cities. International Journal of Public Finance, 9(1), 17-38. https://doi.org/10.30927/ijpf.1333120

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