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Tax Compliance: Enforcing the Use of Electronic Fiscal Devices

Institutions & Governance Tanzania

Governments across East Africa mandate that businesses use electronic fiscal devices (EFDs) to increase VAT tax compliance. These devices directly transmit transaction information to state revenue offices, decreasing the risk of falsification or non-compliance with tax laws. But, even when EFDs are installed, they may not be used, or sellers may evade taxes by not issuing receipts or reporting their transactions. Researchers are exploring whether top-down, audit-based approaches be coupled with EFD use to improve compliance and revenue collection. They are additionally assessing how public information campaigns, emphasizing the civic duty to claim receipts and pay taxes, may increase revenue collection. Results forthcoming.

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  • Tanzania Revenue Authority (Arusha Region)
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