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Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi

Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi

Frank Makoza
Copyright: © 2021 |Volume: 12 |Issue: 4 |Pages: 20
ISSN: 1947-9301|EISSN: 1947-931X|EISBN13: 9781799861034|DOI: 10.4018/IJTD.288524
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MLA

Makoza, Frank. "Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi." IJTD vol.12, no.4 2021: pp.1-20. http://doi.org/10.4018/IJTD.288524

APA

Makoza, F. (2021). Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi. International Journal of Technology Diffusion (IJTD), 12(4), 1-20. http://doi.org/10.4018/IJTD.288524

Chicago

Makoza, Frank. "Governmentality of Value Added Tax Compliance Using Electronic Fiscal Devices in Malawi," International Journal of Technology Diffusion (IJTD) 12, no.4: 1-20. http://doi.org/10.4018/IJTD.288524

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Abstract

This paper critically analysed the implementation of electronic fiscal devices (EFD) in supporting value added tax (VAT) compliance. The study draws on the concept of governmentality to highlight ways of exercising power and authority among VAT stakeholders using the case of Malawi. The findings showed that tax regime discourse was important in shaping the ways of thinking and acting of stakeholders in the implementation of EFD. Complex relationships emerged as a result of implementing EFD between the revenue authority and VAT registered operators, foreign-owned businesses, business associations, government agencies, and donors. While the revenue authority managed to achieve VAT compliance using EFD, there was resistance from VAT registered operators and business organisations which affected the growth of the tax regime and financing of the national budget. The study contributes to the understanding of EFD use and VAT compliance in the context of developing countries.

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