Adoption of Electronic Fiscal Devices (EFDs) for Value-Added Tax (VAT) Collection in Kenya and Tanzania: A Systematic Review
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1 janvier 2018
- handle: 10670/1.jcivx0
Mots-clés
electronic fiscal devices (EFDs) electronic tax registers (ETRs) value-added tax (VAT) tax collection information and communication technology (ICT) technology-organisation-environment (TOE) framework Kenya TanzaniaSujets proches
Goods and services tax Added-value tax GST (Goods and services tax) VAT (Value-added tax) Tax on added value Coats of arms Devices Arms, Coats of Heraldic devices Child placingCiter ce document
Emmanuel Eilu, « 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, ID : 10670/1.jcivx0
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Résumé
Domestic revenue collection through taxation is still below its potential in many Sub-Saharan African countries. In an attempt to boost their tax revenues, many national governments have deployed electronic fiscal devices (EFDs) to improve value-added tax (VAT) collection. However, there is evidence indicating that the deployment of EFDs in some African countries has encountered substantial challenges. Using the systematic review method, the research described in this article investigated challenges encountered in adoption of EFDs in Kenya and Tanzania. The review concludes by modelling recommendations, extracted from seven existing studies, in terms of the technology-organisation-environment (TOE) framework (Tornatzky & Fleisher, 1990). This model is an effort to provide a potential guide for successful EFD adoption in East Africa.