利用电子支付系统在坦桑尼亚征收税收所面临的挑战

发布时间：2021-03-24 05:07

　　世界各国政府需要收入形式的资源来履行各种社会和经济活动。税收是任何政府的主要收入来源,税收是强制性的向政府支付,而不指望纳税人直接受益或退货。坦桑尼亚税务局一直面临各种挑战,使其无法实现预期目标,以实现该局采用电子支付系统----电子财政装置的目标。然而,这项研究旨在评估坦桑尼亚在税收中使用电子财政设备等电子支付系统所面临的挑战。坦桑尼亚等大多数发展中国家面临的税收挑战往往因税收不佳而恶化。许多发达国家已证明,使用电子支付系统是获得收入的最佳方式,但这一做法的原因是坦桑尼亚的信息技术技能低、文盲率等重大挑战和其他挑战。它的实施。在坦桑尼亚,该系统在很大程度上有助于堵塞坦桑尼亚逃税的漏洞。该系统还有助于改善税收合规情况。研究确定,管理局仍在经历内部和外部客户对变革的一些抵制。这项研究使用了解释性案例研究的方法来了解自然环境中的个人,并对他们的方式正在发生的事情获得反思性的理解。数据来自120名参与者的观察和部分结构化访谈。在120个答复者中,只有89个答复并退回了调查问卷。研究发现,在TRA开始使用电子支付系统之后,税收的趋势开始走高,特别是从2010年开始。因此,通过研究的主要结果;据... 

【文章来源】：长安大学陕西省 211工程院校 教育部直属院校

【文章页数】：60 页

【学位级别】：硕士

【文章目录】：
摘要
ABSTRACT
CHAPTER1 INTRODUCTION
    1.1 Background of the Study
    1.2 Models of Electronic Payments
    1.3 Statement of the Problem
    1.4 Research Objectives
    1.5 Specific objectives
    1.6 Research questions
    1.7 Significance of Research
CHAPTER2 LITERATURE REVIEW
    2.1 Definition of Key Concepts
    2.2 Theoretical Literature Review
    2.3 Empirical Literature Review
    2.4 Discussion of literature review
    2.5 Description of the research gap
    2.6 Conceptual Framework
CHAPTER3 RESEARCH METHODOLOGY
    3.1 Research Design
    3.2 Target Population
    3.3 Own Sources Revenue Collection System
    3.4 Sampling Techniques and sample size
        3.4.1 Sampling Techniques
        3.4.2 Stratified random sampling
        3.4.3 Purposive sampling
    3.5 Sample Size
    3.6 Data Collection methods
        3.6.1 Questionnaires
        3.6.2 Questionnaire Rationale
        3.6.3 Data Analysis and Presentation Plan
    3.7 Validity and reliability
    3.8 Ethical considerations
CHAPTER4 DISCUSSION OF THE RESEARCH FINDINGS
    4.1 Sample Analysis
    4.2 Data Quality
        4.2.1.Reliability
        4.2.2.Validity
    4.3 Data Presentation and Analysis
        4.3.1 Respondents Distribution
        4.3.2 Staffing level
        4.3.3 Availability and Utilization of modern facilities and technologies
        4.3.4 TRA staff awareness and knowledge about the electronic payment system
        4.3.5 The modern technology has eased tax revenues collection
        4.3.6 Tax payers understands the TRA tax requirements
        4.3.7 TRA officials treat tax payers with respect
        4.3.8 TRA officials are honest
        4.3.9 TRA staff are quick and available to deliver services whenever needed
        4.3.10 Tax payers get correct tax statement
        4.3.11 Tax payers receive training on the use of electronic tax collection device
        4.3.12 challenges of using the electronic payment systems
        4.3.13 Best practices of the existing electronic payments system
        4.3.14 payments and Revenues Collection in Tanzania
CHAPTER5 CONCLUSION AND RECOMMENDATIONS
    5.1 Finding and Conclusion
    5.2 Recommendations
    5.3 Implication of the Study
    5.4 Recommendations for Future Research
REFERENCES
Appendix 1
Appendix 2



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