Adoption of Electronic Fiscal Devices for Value Added Tax Collection, A case of Small and Medium Enterprises in Bindura.
- Author
- Chiwawa, Tatenda
- Title
-
Adoption of Electronic Fiscal Devices for Value Added Tax Collection, A case of Small and Medium Enterprises in Bindura.
- Abstract
-
The major goal of this study is to assess the adoption of electronic fiscal devices
for value added tax collection among small to medium enterprises in Bindura.
To attain this goal, the study had the following objectives; to determine the
extent to which SMEs have adopted to the use of EFDs, to assess why other
SMEs are not adapting to the use of EFDs, to assess the challenges and benefits
encountered by those that adapted to this change and to recommend measures to
improve the adoption. A mixed approach of descriptive and exploratory
research design was used to enable a meaningful interpretation of data, both
quantitative and qualitative information was used in this research. To gather
some qualitative information the study used questionnaires, interviews and
some documents were reviewed. The content analysis and basic descriptive
analysis was used. The study main aim was review if the introduction of
Electronic Fiscal Devices was a successful measure to improve VAT
compliance and whether it was well implemented that SMEs would adopt to
using fiscal devices. - Date
- 2022
- Publisher
- BUSE
- Keywords
- VAT
- ZIMRA
- Supervisor
- Mr Mabhungu
- Item sets
- Department of Accountancy
