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Implementation and Validation of USSD-based Mobile Phone Application Prototype for Enforcementof Property-related Tax Compliance: The case of Tanzania

by Justuce Muhoza Gration, Kweyamba Maximillian Pastory, Mawazo Baruti
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International Journal of Computer Applications
Foundation of Computer Science (FCS), NY, USA
Volume 184 - Number 37
Year of Publication: 2022
Authors: Justuce Muhoza Gration, Kweyamba Maximillian Pastory, Mawazo Baruti
10.5120/ijca2022922464

Justuce Muhoza Gration, Kweyamba Maximillian Pastory, Mawazo Baruti . Implementation and Validation of USSD-based Mobile Phone Application Prototype for Enforcementof Property-related Tax Compliance: The case of Tanzania. International Journal of Computer Applications. 184, 37 ( Nov 2022), 15-20. DOI=10.5120/ijca2022922464

@article{ 10.5120/ijca2022922464,
author = { Justuce Muhoza Gration, Kweyamba Maximillian Pastory, Mawazo Baruti },
title = { Implementation and Validation of USSD-based Mobile Phone Application Prototype for Enforcementof Property-related Tax Compliance: The case of Tanzania },
journal = { International Journal of Computer Applications },
issue_date = { Nov 2022 },
volume = { 184 },
number = { 37 },
month = { Nov },
year = { 2022 },
issn = { 0975-8887 },
pages = { 15-20 },
numpages = {9},
url = { https://ijcaonline.org/archives/volume184/number37/32555-2022922464/ },
doi = { 10.5120/ijca2022922464 },
publisher = {Foundation of Computer Science (FCS), NY, USA},
address = {New York, USA}
}
%0 Journal Article
%1 2024-02-07T01:23:22.558501+05:30
%A Justuce Muhoza Gration
%A Kweyamba Maximillian Pastory
%A Mawazo Baruti
%T Implementation and Validation of USSD-based Mobile Phone Application Prototype for Enforcementof Property-related Tax Compliance: The case of Tanzania
%J International Journal of Computer Applications
%@ 0975-8887
%V 184
%N 37
%P 15-20
%D 2022
%I Foundation of Computer Science (FCS), NY, USA
Abstract

Property tax has been taken as among of the potential source of revenues in almost all governments in developing countries. While Property tax reaches up to more than 2% of GDP in developed countries, the situation is different when it comes to developing countries where it accounts for less than 1%. Together with other reasons, weak enforcement is a big problem facing property related taxes collection in most of developing countries including Tanzania. This paper implements USSD-based mobile phone application for enforcement of property-related taxes compliance and validates the application functionalities with stakeholders. The agile software development approach was used to implement the application. After validating the application with stakeholders, the results show that more 80% of participants commented that the implemented enforcement mechanism is appropriate and useful.

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Index Terms

Computer Science
Information Sciences

Keywords

USSD Application information technology Property tax tax compliance compliance enforcement

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