Enhance Tax Administration to Informal Traders in Tanzania Through Digital Technology- the User Requirements Definition.

Abstract

Studies on mobile technology have so far focused on the usage of digital technology to enhance business operations. However, in Tanzania, little is known on the user requirements for a technological solution that connects informal practitioners and regulatory framework. Therefore, this study focuses on a digital tool to enhance the tax administration of informal practitioners. The user requirement considered setup of informal traders, the canon of tax, activity theory, and the technological acceptancy model. This qualitative study, collected data through focus group discussions, interviews, document reviews, site visits and studio work. The study confirmed that digital tools should enhance activities, and the qualities that attract informal traders to use. The study resulted in an early-stage prototype, also, the lesson on establishing user requirements that connect informal practitioners and regulatory framework was learned. This paper contributes to the inclusion of informal practitioners in digital technology and taxation in developing economy like some of African Countries.