Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour

Emmanuel Simon Mwang’onda; Steven Lee Mwaseba; Amon Frank Nkembo

doi:doi:10.11648/j.pbs.20180701.14

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Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour

Emmanuel Simon Mwang’onda, Steven Lee Mwaseba, Amon Frank Nkembo

Published in Psychology and Behavioral Sciences (Volume 7, Issue 1)

Received: 8 March 2018 Accepted: 26 March 2018 Published: 23 April 2018

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Abstract

Tax administrations have been working on how to deal with non-compliance behaviour at minimal cost, while maximizing collections without affecting efficiency operations of entities in an economy. Studies have been done to understand complexity of this behaviour from economic, social norms, ethical and psychological perspectives. Using theory of planned behaviour (TPB), this study embarks on the same journey by investigating the behaviour of consumer as third-party tax enforcer through asking for sales receipts after transaction. From data collected at Dodoma Municipality by questioning 118 respondents, the study unveils that, attitude and subjective norms have a positive effect on intention to ask for sales receipt, while; there was no effect of perceive behaviour control on customer’s intention to ask for sales receipt. Most of the customers acknowlege goodness, desirability or importance of asking for sales receipt, which is argued to have implication on effeciency of tax collection exercise. Morover relatives and friends have significant effect of individual behaviour of asking for receipt, thus existance of habit of asking for sales receipt among community members reduces moral and ethical cost of acting as a third-party tax enforcer. Efforts should be directed more toward winning consumers’ support rather than using more force on traders, and adoption and use of EFDs should go parallel with other strategies aiming at improving tax collection.

Published in	Psychology and Behavioral Sciences (Volume 7, Issue 1)
DOI	10.11648/j.pbs.20180701.14
Page(s)	14-20
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2018. Published by Science Publishing Group

Keywords

Compliance, Consumer Behaviour, Value-Added Tax

References

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APA Style

Emmanuel Simon Mwang’onda, Steven Lee Mwaseba, Amon Frank Nkembo. (2018). Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychology and Behavioral Sciences, 7(1), 14-20. https://doi.org/10.11648/j.pbs.20180701.14

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ACS Style

Emmanuel Simon Mwang’onda; Steven Lee Mwaseba; Amon Frank Nkembo. Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychol. Behav. Sci. 2018, 7(1), 14-20. doi: 10.11648/j.pbs.20180701.14

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AMA Style

Emmanuel Simon Mwang’onda, Steven Lee Mwaseba, Amon Frank Nkembo. Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychol Behav Sci. 2018;7(1):14-20. doi: 10.11648/j.pbs.20180701.14

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@article{10.11648/j.pbs.20180701.14,
  author = {Emmanuel Simon Mwang’onda and Steven Lee Mwaseba and Amon Frank Nkembo},
  title = {Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour},
  journal = {Psychology and Behavioral Sciences},
  volume = {7},
  number = {1},
  pages = {14-20},
  doi = {10.11648/j.pbs.20180701.14},
  url = {https://doi.org/10.11648/j.pbs.20180701.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.pbs.20180701.14},
  abstract = {Tax administrations have been working on how to deal with non-compliance behaviour at minimal cost, while maximizing collections without affecting efficiency operations of entities in an economy. Studies have been done to understand complexity of this behaviour from economic, social norms, ethical and psychological perspectives. Using theory of planned behaviour (TPB), this study embarks on the same journey by investigating the behaviour of consumer as third-party tax enforcer through asking for sales receipts after transaction. From data collected at Dodoma Municipality by questioning 118 respondents, the study unveils that, attitude and subjective norms have a positive effect on intention to ask for sales receipt, while; there was no effect of perceive behaviour control on customer’s intention to ask for sales receipt. Most of the customers acknowlege goodness, desirability or importance of asking for sales receipt, which is argued to have implication on effeciency of tax collection exercise. Morover relatives and friends have significant effect of individual behaviour of asking for receipt, thus existance of habit of asking for sales receipt among community members reduces moral and ethical cost of acting as a third-party tax enforcer. Efforts should be directed more toward winning consumers’ support rather than using more force on traders, and adoption and use of EFDs should go parallel with other strategies aiming at improving tax collection.},
 year = {2018}
}

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TY  - JOUR
T1  - Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour
AU  - Emmanuel Simon Mwang’onda
AU  - Steven Lee Mwaseba
AU  - Amon Frank Nkembo
Y1  - 2018/04/23
PY  - 2018
N1  - https://doi.org/10.11648/j.pbs.20180701.14
DO  - 10.11648/j.pbs.20180701.14
T2  - Psychology and Behavioral Sciences
JF  - Psychology and Behavioral Sciences
JO  - Psychology and Behavioral Sciences
SP  - 14
EP  - 20
PB  - Science Publishing Group
SN  - 2328-7845
UR  - https://doi.org/10.11648/j.pbs.20180701.14
AB  - Tax administrations have been working on how to deal with non-compliance behaviour at minimal cost, while maximizing collections without affecting efficiency operations of entities in an economy. Studies have been done to understand complexity of this behaviour from economic, social norms, ethical and psychological perspectives. Using theory of planned behaviour (TPB), this study embarks on the same journey by investigating the behaviour of consumer as third-party tax enforcer through asking for sales receipts after transaction. From data collected at Dodoma Municipality by questioning 118 respondents, the study unveils that, attitude and subjective norms have a positive effect on intention to ask for sales receipt, while; there was no effect of perceive behaviour control on customer’s intention to ask for sales receipt. Most of the customers acknowlege goodness, desirability or importance of asking for sales receipt, which is argued to have implication on effeciency of tax collection exercise. Morover relatives and friends have significant effect of individual behaviour of asking for receipt, thus existance of habit of asking for sales receipt among community members reduces moral and ethical cost of acting as a third-party tax enforcer. Efforts should be directed more toward winning consumers’ support rather than using more force on traders, and adoption and use of EFDs should go parallel with other strategies aiming at improving tax collection.
VL  - 7
IS  - 1
ER  -

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Author Information

Emmanuel Simon Mwang’onda

Department of Rural Development and Regional Planning, Institute of Rural Development Planning, Dodoma, Tanzania
Steven Lee Mwaseba

Department of Rural Development and Regional Planning, Institute of Rural Development Planning, Dodoma, Tanzania
Amon Frank Nkembo

Institute of Rural Development Planning, Dodoma, Tanzania

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APA Style

Emmanuel Simon Mwang’onda, Steven Lee Mwaseba, Amon Frank Nkembo. (2018). Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychology and Behavioral Sciences, 7(1), 14-20. https://doi.org/10.11648/j.pbs.20180701.14

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ACS Style

Emmanuel Simon Mwang’onda; Steven Lee Mwaseba; Amon Frank Nkembo. Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychol. Behav. Sci. 2018, 7(1), 14-20. doi: 10.11648/j.pbs.20180701.14

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AMA Style

Emmanuel Simon Mwang’onda, Steven Lee Mwaseba, Amon Frank Nkembo. Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour. Psychol Behav Sci. 2018;7(1):14-20. doi: 10.11648/j.pbs.20180701.14

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@article{10.11648/j.pbs.20180701.14,
  author = {Emmanuel Simon Mwang’onda and Steven Lee Mwaseba and Amon Frank Nkembo},
  title = {Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour},
  journal = {Psychology and Behavioral Sciences},
  volume = {7},
  number = {1},
  pages = {14-20},
  doi = {10.11648/j.pbs.20180701.14},
  url = {https://doi.org/10.11648/j.pbs.20180701.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.pbs.20180701.14},
  abstract = {Tax administrations have been working on how to deal with non-compliance behaviour at minimal cost, while maximizing collections without affecting efficiency operations of entities in an economy. Studies have been done to understand complexity of this behaviour from economic, social norms, ethical and psychological perspectives. Using theory of planned behaviour (TPB), this study embarks on the same journey by investigating the behaviour of consumer as third-party tax enforcer through asking for sales receipts after transaction. From data collected at Dodoma Municipality by questioning 118 respondents, the study unveils that, attitude and subjective norms have a positive effect on intention to ask for sales receipt, while; there was no effect of perceive behaviour control on customer’s intention to ask for sales receipt. Most of the customers acknowlege goodness, desirability or importance of asking for sales receipt, which is argued to have implication on effeciency of tax collection exercise. Morover relatives and friends have significant effect of individual behaviour of asking for receipt, thus existance of habit of asking for sales receipt among community members reduces moral and ethical cost of acting as a third-party tax enforcer. Efforts should be directed more toward winning consumers’ support rather than using more force on traders, and adoption and use of EFDs should go parallel with other strategies aiming at improving tax collection.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Underlying Factors on Consumer’s Behaviour in Asking for Sales Receipts Towards Tax Collection Maximization: An Application of Theory of Planned Behaviour
AU  - Emmanuel Simon Mwang’onda
AU  - Steven Lee Mwaseba
AU  - Amon Frank Nkembo
Y1  - 2018/04/23
PY  - 2018
N1  - https://doi.org/10.11648/j.pbs.20180701.14
DO  - 10.11648/j.pbs.20180701.14
T2  - Psychology and Behavioral Sciences
JF  - Psychology and Behavioral Sciences
JO  - Psychology and Behavioral Sciences
SP  - 14
EP  - 20
PB  - Science Publishing Group
SN  - 2328-7845
UR  - https://doi.org/10.11648/j.pbs.20180701.14
AB  - Tax administrations have been working on how to deal with non-compliance behaviour at minimal cost, while maximizing collections without affecting efficiency operations of entities in an economy. Studies have been done to understand complexity of this behaviour from economic, social norms, ethical and psychological perspectives. Using theory of planned behaviour (TPB), this study embarks on the same journey by investigating the behaviour of consumer as third-party tax enforcer through asking for sales receipts after transaction. From data collected at Dodoma Municipality by questioning 118 respondents, the study unveils that, attitude and subjective norms have a positive effect on intention to ask for sales receipt, while; there was no effect of perceive behaviour control on customer’s intention to ask for sales receipt. Most of the customers acknowlege goodness, desirability or importance of asking for sales receipt, which is argued to have implication on effeciency of tax collection exercise. Morover relatives and friends have significant effect of individual behaviour of asking for receipt, thus existance of habit of asking for sales receipt among community members reduces moral and ethical cost of acting as a third-party tax enforcer. Efforts should be directed more toward winning consumers’ support rather than using more force on traders, and adoption and use of EFDs should go parallel with other strategies aiming at improving tax collection.
VL  - 7
IS  - 1
ER  -

Copy | Download