世界各國(guó)政府需要收入形式的資源來(lái)履行各種社會(huì)和經(jīng)濟(jì)活動(dòng)。稅收是任何政府的主要收入來(lái)源,稅收是強(qiáng)制性的向政府支付,而不指望納稅人直接受益或退貨。坦桑尼亞稅務(wù)局一直面臨各種挑戰(zhàn),使其無(wú)法實(shí)現(xiàn)預(yù)期目標(biāo),以實(shí)現(xiàn)該局采用電子支付系統(tǒng)----電子財(cái)政裝置的目標(biāo)。然而,這項(xiàng)研究旨在評(píng)估坦桑尼亞在稅收中使用電子財(cái)政設(shè)備等電子支付系統(tǒng)所面臨的挑戰(zhàn)。坦桑尼亞等大多數(shù)發(fā)展中國(guó)家面臨的稅收挑戰(zhàn)往往因稅收不佳而惡化。許多發(fā)達(dá)國(guó)家已證明,使用電子支付系統(tǒng)是獲得收入的最佳方式,但這一做法的原因是坦桑尼亞的信息技術(shù)技能低、文盲率等重大挑戰(zhàn)和其他挑戰(zhàn)。它的實(shí)施。在坦桑尼亞,該系統(tǒng)在很大程度上有助于堵塞坦桑尼亞逃稅的漏洞。該系統(tǒng)還有助于改善稅收合規(guī)情況。研究確定,管理局仍在經(jīng)歷內(nèi)部和外部客戶對(duì)變革的一些抵制。這項(xiàng)研究使用了解釋性案例研究的方法來(lái)了解自然環(huán)境中的個(gè)人,并對(duì)他們的方式正在發(fā)生的事情獲得反思性的理解。數(shù)據(jù)來(lái)自120名參與者的觀察和部分結(jié)構(gòu)化訪談。在120個(gè)答復(fù)者中,只有89個(gè)答復(fù)并退回了調(diào)查問(wèn)卷。研究發(fā)現(xiàn),在TRA開(kāi)始使用電子支付系統(tǒng)之后,稅收的趨勢(shì)開(kāi)始走高,特別是從2010年開(kāi)始。因此,通過(guò)研究的主要結(jié)果;據(jù)... 

【文章來(lái)源】：長(zhǎng)安大學(xué)陜西省 211工程院校 教育部直屬院校

【文章頁(yè)數(shù)】：60 頁(yè)

【學(xué)位級(jí)別】：碩士

【文章目錄】：
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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