Gomera, William Clifford (2022) Enhance Tax Administration to Informal Traders in Tanzania through Digital Technology- The User Requirements Definition. European Journal of Business and Innovation Research, 10 (2). pp. 30-59. ISSN 2053-4019(Print), 2053-4027(Online)
![[thumbnail of Enhance Tax Administration.pdf]](https://tudr.org/style/images/fileicons/text.png)
Text
Enhance Tax Administration.pdf - Published Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.
Download (1MB)
Abstract
Studies on mobile technology have so far focused on the usage of digital technology to enhance business operations. However, in Tanzania, little is known on the user requirements for a technological solution that connects informal practitioners and regulatory framework. Therefore, this study focuses on a digital tool to enhance the tax administration of informal practitioners. The user requirement considered set-up of informal traders, the canon of tax, activity theory, and the technological acceptancy model. This qualitative study, collected data through focus group discussions, interviews, document reviews, site visits and studio work. The study confirmed that digital tools should enhance activities, and the qualities that attract informal traders to use. The study resulted in an early-stage prototype, also, the lesson on establishing user requirements that connect informal practitioners and regulatory framework was learned. This paper contributes to the inclusion of informal practitioners in digital technology and taxation in developing economy like some of African Countries.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | informal traders, tax administration, user requirements, prototyping |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Depositing User: | Content Creator |
| Date Deposited: | 27 Mar 2022 13:15 |
| Last Modified: | 27 Mar 2022 13:15 |
| URI: | https://tudr.org/id/eprint/73 |
Actions (login required)
- View Item
CORE (COnnecting REpositories)
CORE (COnnecting REpositories)