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首页> 外文期刊>International Journal of Information Engineering and Electronic Business >Embedding Stock Tracking Module into Electronic Fiscal Device Machine and its Management System to Reduce Tax Evasion: A case of Tanzania
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Embedding Stock Tracking Module into Electronic Fiscal Device Machine and its Management System to Reduce Tax Evasion: A case of Tanzania

机译：将库存跟踪模块嵌入电子财务设备及其管理系统以减少偷税行为：以坦桑尼亚为例

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The Electronic Fiscal Device (EFD) Machines have been operating in Tanzania since the year 2010 for the purpose of helping the Tanzania Revenue Authority (TRA) to increase revenues from tax collection. Regard-less of years of its existence, there are still reported cases of tax evasion, and this study was conducted to review the current tax collection system and analyze require-ments for the development of Stock Tracking Module (STM) to be embedded in the current tax collection sys-tem. This paper earmarked some problems relating to Electronic Fiscal Device Machine Management System (EFDMS) and EFD machine. Data collection was done in Kilimanjaro and Arusha, the two regions of Tanzania that involved tax officers and Information Technology (IT) personnel from TRA and drug traders. Data collection process involved both qualitative and quantitative methods to gather data for the development of the system Stock Tracking Module (STM) such as interview, questionnaire, role-playing and observation. The major findings of the study: The efficiency of the EFDMS is at average, thus, need some improvements. The major problems encountered by TRA are; under declaration of sales by traders, non-usage of EFD machines, usage of fake EFD, overestimate of expenses, division of business and conducting business in unknown areas. The proposed solution will reduce the existing challenges and increase revenue collections, reduce manual work and human resource, and improve accuracy on tax estimation process.
机译：自2010年以来，电子财政设备（EFD）机器一直在坦桑尼亚运营，其目的是帮助坦桑尼亚税务局（TRA）增加税收收入。不管存在多少年，仍然有偷税漏税的案例报道，本研究旨在审查当前的税收收集系统并分析开发嵌入到该工具中的库存跟踪模块（STM）的要求。当前的税收征收系统。本文指定了一些与电子财政设备机器管理系统（EFDMS）和EFD机器有关的问题。数据收集是在坦桑尼亚的两个地区乞力马扎罗山和阿鲁沙进行的，其中涉及来自TRA和毒品交易商的税务官和信息技术（IT）人员。数据收集过程涉及定性和定量方法，以收集数据以开发系统的库存跟踪模块（STM），例如访谈，问卷，角色扮演和观察。该研究的主要发现：EFDMS的效率处于平均水平，因此需要进行一些改进。 TRA遇到的主要问题是;根据交易员的销售声明，未使用EFD机器，使用伪造的EFD，高估费用，在未知区域进行业务划分和开展业务。拟议的解决方案将减少现有挑战，增加税收，减少手工工作和人力资源，并提高税收估算过程的准确性。

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