Factors Influencing Tanzanian Consumers’ Claim for EFD Sales Receipts After Transactions: Evidences from Car Drivers

Abstract

While customers are expected to claim for EFD receipts after transactions, as references to purchased items and tax relayed to TRA, evidences indicate that the majority of consumers in Tanzania choose not to do so. Guided by the theory of planned behaviour (TPB), this study sought to answer the main research question: Why do some customers not take sales EFD receipts after transactions? Specifically, it sought to determine the influence of facilitating conditions, individual attitude, subjective norms, perceived behavioural controls and perceived receipts validity on customers’ claiming EFD receipts after transactions. The study was conducted in Dar es Salaam city. Using a sample calculator, where for the population of one million and above with confidence interval 5 and confidence level 95 percent, a study sample size of 371 car drivers was used. Respondents were conveniently selected. Findings indicate that facilitating conditions, individual attitudes, subjective norms, perceived behavioural controls and perceived receipt validity have a positive effect on the intention to claim EFD sales receipt after transactions. Efforts to sensitize on the importance of customers’ claiming EFD receipts for each transaction made need being emphasized. Also, there is need to formulate policies and regulations to reinforce the behaviour.