The Effect of Electronic Fiscal Device Management Systems on Revenue Collection: A Case of Ilala Municipal Council

Anitha Mchwampaka and Edwin Bingireki
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Anitha Mchwampaka: Institute of Accountancy Arusha
Edwin Bingireki: Institute of Accountancy Arusha

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 7, 518-533

Abstract: The study examined the effect of the electronic fiscal device management systems on Revenue Collection: A Case of Ilala Municipal Council. The study adopted a convergent research design. The sample of 387 respondents was selected through simple random and purposive sampling. Data collection involved self-administered questionnaires and interviews to gather primary data. The Quantitative data were analyzed using descriptive and inferential statistics by the help of Software Package for Social Science version 26, while qualitative data was analyzed by using content analysis. The results from the findings indicated a positive correlation coefficient of 0.650 between Fiscal Device Management Systems and Revenue Collection. The regression model for Fiscal Device Management Systems as the predictor yielded a coefficient of determination (R squared) value of 0. 523 meaning that the fiscal device management system could explain the increase in revenue collection by 52.3% and thus to optimize the effect of information systems on revenue collection, the council should prioritize user engagement and education. Empowering users with knowledge and training on these systems is likely to increase adoption rates and improve revenue collection. Moreover, conducting comparative studies across different LGAs in Tanzania could offer valuable insights into how similar factors influence revenue collection in diverse administrative settings, leading to a more comprehensive understanding of effective revenue management strategies.

Date: 2024
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