The Influence of Regulatory Actions and Individual Factors on Effective Utilization of EFDs: A User-Centred Study in Tanzanian Oil and Gas Refuelling Centres

Abstract

Electronic Fiscal Devices (EFDs) play a pivotal role in facilitating taxcompliance in developing countries such as Tanzania. This study explored theinfluence of regulatory actions namely Regulatory Supportive Services (RSS) andRegulatory Coercive Measures (RCM) on the Effective Utilization of EFDs inTanzanian oil and gas refuelling centres taking into account the mediating roleof Individual Related Factors (IRF). Data from 101 participants were analysedusing Partial Least Squares Structural Equation Modelling (PLS-SEM).Findings reveal that both RSS and RCM positively influence EFDU, with RCM’sinfluence being statistically significant. IRF significantly affects EFDU andmediates the relationship between RSS and EFDU strongly, and between RCMand EFDU partially. Study suggests that the effects of RSS and RCM on EFDUare amplified when IRF e.g., attitude, perceptions and behaviour towards EFDusage are considered. It highlights the importance of focusing on IRF alongsideregulatory measures to enhance EFDs utilization. Moreover, study underscoresthe relevance of integrating institutional theory with information system theories(e.g., Theory of Planned Behaviour and Technology Acceptance Model) tounderstand the interplay between regulatory actions and individual factors toenhance EFD usage. Findings provide valuable insights to enhance EFDimplementation particularly in the oil and gas business sector. Keywords: Electronic Fiscal Devices, Regulatory Authority Actions, Individual Related Factors,Effective Utilization of EFDs, Oil and Gas businesses