AJIC Issue 22, 2018

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https://wiredspace.wits.ac.za/handle/10539/26168

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Browsing AJIC Issue 22, 2018 by Author "Eilu, Emmanuel"

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    Adoption of Electronic Fiscal Devices (EFDs) for Value-Added Tax (VAT) Collection in Kenya and Tanzania: A Systematic Review
    (LINK Centre, University of the Witwatersrand (Wits), Johannesburg, 2018-12-07) Eilu, Emmanuel
    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.