Survey Of Mobile Phone Usage Patterns Among Street Vendors

Abstract: The purpose of this exploratory study i

Использование цифровых технологий в целях повышения налоговых поступлений (на примере микробизнеса Танзании)

In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.For citationOreku G.S. Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania. Journal of Tax Reform. 2021;7(2):173–192. https://doi.org/10.15826/jtr.2021.7.2.097 Article infoReceived June 10, 2021; Revised July 10, 2021; Accepted July 28, 2021Несмотря на важную роль микробизнеса для формирования широкой налоговой базы, во многих развивающихся странах не сформировался ясный практический подход к его налоговому администрированию. В частности, нет достаточной информации о том, как можно решить проблемы налогового администрирования микробизнеса с помощью цифровых технологий. В статье исследуются возможности применения цифровых технологий для повышения сбора налогов и налогового администрирования микробизнеса в Танзании. Данные о налоговом администрировании, о проблемах, тормозящих налоговое администрирование микробизнеса и о возможностях цифровых технологий в налоговом администрировании получены путем анкетирования и интервью. Были проинтервьюированы 24 представителя налогового управления Танзании, проанкетированы 137 представителей различных сфер микробизнеса в Дар-эс-Саламе, являющемся экономическим центром и местом расположения налоговой администрации Танзании. Для анализа качественных данных использован тематический подход, для анализа количественных данных использована описательная статистика с применением пакета SPPS. Результаты показали, что текущая практика налогообложения микробизнеса не соответствует налоговым теориям о низких административных расходах, широкой налоговой базе и простоте налоговых процедур. Результаты показали, что такие проблемы, как отсутствие учета, незнание процедур уплаты налогов, неясные каналы сбора налогов и множественность налогов, могут быть решены путем построения прочных взаимоотношений между налоговой администрацией и микробизнесом, а также путем применения цифровых технологий. Для решения выявленных проблем предложены некоторые цифровые технологические решения. Представлены практические рекомендации по улучшению ситуации, которые могут быть применены в политике и налоговом администрировании.Для цитированияOreku G.S. Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania. Journal of Tax Reform. 2021;7(2):173–192. https://doi.org/10.15826/jtr.2021.7.2.097 Информация о статье Дата поступления 10 июня 2021 г.; дата поступления после рецензирования 10 июля 2021 г.; дата принятия к печати 28 июля 2021 г.

Exploring how mobile phones mediate bonding, bridging and linking social capital in a South African rural area

Many contemporary ICT for development (ICT4D) studies focus on the benefits of mobile phones on the socio-economic development of marginalised communities. For many people in poorly resourced rural areas, one of the significant benefits of mobile phone usage is the expansion of social networks for resources or support. Social capital is one of the concepts that have been found to directly or indirectly influence many aspects of social life, communities and development. In the present study, I explore how mobile phones mediate bonding, bridging and linking social capital in a rural area on the Wild Coast of South Africa, Dwesa. I use individual semi-structured interviews with purposefully selected participants who are mobile phone owners in the area. I employ a thematic analysis to analyse their responses in relation to three dimensions of social capital, i.e. 1) trust and solidarity, 2) social cohesion and inclusion and 3) collective action and empowerment. Like in many South African rural areas, in Dwesa there is endemic poverty, inadequate services and infrastructure and high unemployment. The study found that by increased communication, mobile phones mostly strengthen bonding social capital between close ties who rely on each other for various forms of support. Mobile phones also facilitate the building of bridging social capital among members of various community groups by using WhatsApp group chats and Facebook. The little evidence on the relationship between mobile phone use and linking social capital in the area relates to group networks providing opportunities for interaction between community members and individuals in tertiary institutions and local government positions

Co-designing in the real world: managing a multiple stakeholder design process with an NGO

Many ICT4D research projects work in collaboration with NGOs in order to meet their development objectives and to increase their interventions’ effectiveness. Herein, aspects of co-design are often applied, where the intention is to include all stakeholders as equal participants in the design process. However, collaborating with NGOs and with users who have reduced access to technology can be challenging. As a result, the ideals of co-design are not easily achieved, due to the vastly differing backgrounds of stakeholders in ICT4D projects. In this thesis, an explicit approach for managing the varying interactions between stakeholders is proposed and described through a case study. The approach was derived from ethnographic action research and participatory design methodologies, led by practical consideration from real-world constraints. The approach is structured around an interactive design process that includes the stakeholder groups in unique ways at each phase of the design process, in order to maximise the contributions in a way that respects their backgrounds and areas of expertise. The proposed approach was evaluated through its implementation in the design of a mobile recordkeeping application, in collaboration with an NGO in Cape Town, South Africa. The NGO comprises of two stakeholder groups: the staff and the micro-entrepreneurs who they empower. The NGO’s focus is to provide training and support over a two-year process to women from low-income communities, by teaching them how to manage their own businesses to become socially and financially independent. The objective of this case study was to design a mobile application that aligned with the recordkeeping curriculum of the NGO and meet the specific requirements and constraints of the target users. Through the implementation of the design approach, the students and staff were able to provide useful and complementary contributions towards the design of the system. A one-month field study of the application with a group of 21 student participants revealed that the system was a suitable solution and appropriately met the needs of the NGO and the end-users. The final evaluation of the stakeholders’ reflections on the design process revealed that it was an appropriate design process to have followed. The results further identified that care must be taken to clarify expectations at each stage of the design process, especially when external factors change, and to frequently communicate with all stakeholders involved. The design approach proposed and employed during this research project, and the unique way that it allowed the stakeholders to contribute, will benefit future ICT4D research projects that are faced with stakeholder groups that vary significantly, where traditional equal participation is not possible

An empirical investigation of telephony impact on business performance and regional development: evidence from small businesses in Nigeria.

This thesis reports on a study conducted to investigate the nature of the relationship between increased access and use of telephony, small business performance and regional development in a developing country context. This study presents detailed evidence drawn from a sample of 198 small businesses in Nigeria. The research conceptualises and empirically tests a research model which incorporates three theories in order to connect and explain how the use of telephony by small businesses enhances business performance and contributes to regional development. This is based on the existing literature of small business development; telecommunications (increased access and use of telephony) by small business; and regional development. The research data was gathered through a questionnaire of owner-managers of small businesses. This data was supplemented by the use of photographs. The data generated was analysed using Logistic Regression techniques with the aid of SPSS V.17 statistical package. In addition, the study used Visual Data Analysis and Interviews to corroborate the outcomes of the statistical analyses. The regression results suggest that there is a statistically significant and positive relationship between the impact of using telephony in business processes and enhanced business performance. In particular, it was identified that the extent of the influence of using telephony in the acquisition of new customers; the extent of the influence of using telephony to reduce the time it takes to make important business decisions; and the extent of the influence of using telephony in acquiring better market prices are critical determinants that explains enhanced competitive advantage of small businesses. In addition, the extent of the influence of using telephony in the acquisition of new customers, and the extent of the influence of using telephony to reduce the time it takes to make important business decisions are critical determinants that explains enhanced profitability of small businesses. This evidence is corroborated by the analysis of the visual data and textual description of the owner-managers interviewed who noted that the influence of using telephony have enhanced their business performance. Furthermore, the regression results suggest there is a statistically significant and positive relationship between the growth outcomes of increased access and use of telephony by small businesses and regional development of the business location. In particular, the extent of influence of use of telephony by small businesses to create new jobs, the extent of influence of use of telephony by small businesses on improved business performance, and the extent of influence of use of telephony by small businesses on significant business growth are critical determinants that explains regional development of the small business location. Finally, given the important role small businesses play in developing countries, such as Nigeria, this study help provides a clearer explanation on the nature of the relationship between increased access and use of telephony, small business performance and regional development that could be used to improve the growth of entrepreneurial activities of small businesses which are precursors of economic growth as well as improve infrastructural services such as telecommunications that are essential for regional development

Mobile phones, empowerment and female heads of households: Trincomalee, Sri Lanka

This study examined the empowerment potential of mobile phones and their impact on existing gender power relations for female heads of households in the multi-ethnic Trincomalee District, Sri Lanka and found the device to be a cultural artefact symbolising multiple identities, that challenged as well as reinforced their social positions.<br /