Investigating the Determinants of Virtual Fiscal Device Continuance in Tanzania: The Role of Trust from the Taxpayer’s Perspective

Deogratius Mathew Lashayo; Julius Raphael Athuman  Mhina; Edwin Marco Kwesigabo

doi:10.59645/tji.v5i1.554

Authors

Deogratius Mathew Lashayo Institute of Finance Management
Julius Raphael Athuman Mhina Institute of Finance Management
Edwin Marco Kwesigabo Institute of Finance Management

DOI:

https://doi.org/10.59645/tji.v5i1.554

Keywords:

VFD, Trust , Government, Expectation Confirmation Model (ECM), Continuance Intention

Abstract

This study investigates the most influential factors shaping taxpayers’ long-term intention to continue using Virtual Fiscal Devices (VFDs) in Tanzania’s electronic tax collection system. The study employed a quantitative cross-sectional design, with data collected from 817 VFD users across three major tax regions—Ilala, Temeke, and Kariakoo. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study identified trust in VFDs as a central mediating variable linking confirmation, perceived usefulness, mass media influence, and trust in government to continuance intention. The results show that trust in VFDs significantly shapes sustained system usage, highlighting its critical role in behavioral adherence to digital tax compliance tools. These findings extend the Expectation Confirmation Model (ECM) by integrating trust-centric constructs within a Tanzanian ICT-taxation context. Practically, the study offers actionable insights for system developers and policymakers to design trustworthy fiscal tools. Socially, it signals a behavioral transition among taxpayers, emphasizing trust as a driver for long-term adoption of digital taxation systems. The study provides novel, empirically validated guidance for improving the effectiveness and sustainability of electronic tax administration in developing economies.

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