Attitudes of Employees Towards The Use of Fiscalised Electronic Devices in Calculating Value Added Tax (VAT). A Case Study of Motor Industry in Zimbabe.
Author(s)
Edward Negwaiya , Nyatanga Simba , Jokonya Lawrence Tawanda , Fusire Elson , Ndelema Alvin , Majembwa Paddington, , Chikango Tinashe , Tafadzwa Umera ,
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Abstract
This research sought to find the attitude of motor industry employees in Zimbabwe towards the use of fiscalised electronic devices. The research used a case study approach in which a sample of 50 employees out of a population of 500 was used. The targeted population was nominated from 5 companies and a simple random sampling procedure was employed to come up with 50 sample elements. Questionnaires and interviews were used in triangulation to collect data on the sample. After analyzing the collected data, it was found that fiscalised electronic devices had positively impacted on the motor industry through improvements in tax collection, saves time in tax collection, reduces direct contact between tax collectors and hence minimizes corruption. However, the research also found that employees with low educational level find it difficult to use fiscalised electronic devices because they lack know how on how best to use them. Employees also negatively perceived the use of fiscalised electronic devices because they are not aware of the method and some are just resistant to change that is given all the resources they will reject to use the advanced method.
Keywords
fiscalisation, technology, industry, electronic devices, government, value added tax, computers.
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