High cost of Tax Payers 0 1 2 3 94 100 4.90 4.41 1 purchasing the Tax 0 3 4 5 8 20 3.92 devices Collectors Lack of education Tax Payers 0 0 1 11 88 100 4.87 4.30 2 on the use of EFDs Tax 1 2 2 11 4 20 3.73 Collectors Breakdown of the Tax Payers 3 2 2 21 72 100 4.58 4.17 3 system Tax 2 2 3 5 8 20 3.76 Collectors Lack of Tax Payers 0 0 2 14 84 100 4.82 3.95 4 motivations Tax 6 1 3 6 4 20 3.08 Collectors Lack of Tax Payers 3 4 14 24 55 100 4.24 3.83 5 Tax 3 3 2 6 6 20 3.42 Collectors Personal attitudes Tax Payers 28 18 10 24 20 100 2.90 3.75 6 Tax 0 0 2 4 14 20 4.60 Collectors AVERAGE MEAN Tax Payers 4.39 4.06 Tax 3.75 Collectors 4.21-5.00=very high challenging factor 3.41-4.20= high challenging factor 2.61-3.40=moderate challenging factor 1.81-2.60=low challenging factor 1.00-1.80=very low challenging factor Source: Data (2015) The remaining factors (table 4.5) were also rated highly at the average mean which indicate that they were challenging” in effective implementation of EFDs in “high Tanzanian revenue collection. Specifically, the results shown that breakdown of the system/network (average mean 4.17) was high (mean 4.58) challenging factor in the use of EFDs machine in which tax payers had very high perception compare to the tax collectors (mean 3.76). Likewise, tax payers (mean 4.82) was highly challenged by lack of motivation in the use of EFD machine while to tax payers (mean 3.08) was moderate challenging factor. Lack of trust in using EFD machine was also found to be a big challenge to taxpayers (mean 4.24), while to tax collector (mean 3.42) this was moderate challenge. Personal attitude of taxpayers was also found to be one of the factors causing challenge in the effective utilization of EFD service, where,
High cost of purchasing the devices Tax Payers 0 1 2 3 94 100 4.90 4.41 1 Tax Collectors 0 3 4 5 8 20 3.92 Lack of education on the use of EFDs Tax Payers 0 0 1 11 88 100 4.87 4.30 2 Tax Collectors 1 2 2 11 4 20 3.73 Breakdown of the system Tax Payers 3 2 2 21 72 100 4.58 4.17 3 Tax Collectors 2 2 3 5 8 20 3.76 Lack of motivations Tax Payers 0 0 2 14 84 100 4.82 3.95 4 Tax Collectors 6 1 3 6 4 20 3.08 Lack of Tax Payers 3 4 14 24 55 100 4.24 3.83 5 Tax Collectors 3 3 2 6 6 20 3.42 Personal attitudes Tax Payers 28 18 10 24 20 100 2.90 3.75 6 Tax Collectors 0 0 2 4 14 20 4.60 AVERAGE MEAN Tax Payers 4.39 4.06 Tax Collectors 3.75 4.21-5.00=very high challenging factor 3.41-4.20= high challenging factor 2.61-3.40=moderate challenging factor 1.81-2.60=low challenging factor 1.00-1.80=very low challenging factor Source: Data (2015) The remaining factors (table 4.5) were also rated highly at the average mean which indicate that they were “high challenging” in effective implementation of EFDs in Tanzanian revenue collection. Specifically, the results shown that breakdown of the system/network (average mean 4.17) was high (mean 4.58) challenging factor in the use of EFDs machine in which tax payers had very high perception compare to the tax collectors (mean 3.76). Likewise, tax payers (mean 4.82) was highly challenged by lack of motivation in the use of EFD machine while to tax payers (mean 3.08) was moderate challenging factor. Lack of trust in using EFD machine was also found to be a big challenge to taxpayers (mean 4.24), while to tax collector (mean 3.42) this was moderate challenge. Personal attitude of taxpayers was also found to be one of the factors causing challenge in the effective utilization of EFD service, where,
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