Essence of Electronic Tax Systems in the Management of Taxes

Haji Ameir Juma; Yogendra Pratap Singh; Austin Milward Nyoni

doi:doi:10.11648/j.sjbm.20261401.12

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Essence of Electronic Tax Systems in the Management of Taxes

Haji Ameir Juma

, Yogendra Pratap Singh

, Austin Milward Nyoni^*

Published in Science Journal of Business and Management (Volume 14, Issue 1)

Received: 5 January 2026 Accepted: 19 January 2026 Published: 30 January 2026

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Abstract

The deployment of technological innovations to enhance efficiency and accuracy has led to a considerable impact on various commercial sectors globally. In the absence of relevant technological innovations, it would have been burdensome to capture, let alone store and process voluminous commercial transactions. The present paper aims to expounding the significance of electronic device machines (EDMs) as a technological innovation in the management of taxes. A review methodology was utilized to analyze extant literature with regards to the topic. A predetermined inclusion and exclusion criteria was employed to determine the relevance of papers that were analyzed. Through thorough synthesis of articles that were analyzed, the study found four benefits of EDMs as a technological innovation in the management of taxes. Firstly, EDMs prevent tax data manipulation which is rampant when taxes are collected manually; secondly, EDMs allow for real-time transactions where tax data is instantly sent to tax collecting bodies thereby improving efficiency; thirdly, EDMs prevent tax evasion thereby enhancing revenue collection; and finally, EDMs provide tax audit trail from the data sources thereby enhancing tax compliance. In a nutshell, adoption of EDMs as a technological innovation is vital in the process of managing tax as it minimizes challenges faced by tax collecting bodies when the exercise is done manually.

Published in	Science Journal of Business and Management (Volume 14, Issue 1)
DOI	10.11648/j.sjbm.20261401.12
Page(s)	11-16
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2026. Published by Science Publishing Group

Keywords

Electronic Fiscal Device, Tax Compliance, Tax Management, Taxation

References

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APA Style

Juma, H. A., Singh, Y. P., Nyoni, A. M. (2026). Essence of Electronic Tax Systems in the Management of Taxes. Science Journal of Business and Management, 14(1), 11-16. https://doi.org/10.11648/j.sjbm.20261401.12

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ACS Style

Juma, H. A.; Singh, Y. P.; Nyoni, A. M. Essence of Electronic Tax Systems in the Management of Taxes. Sci. J. Bus. Manag. 2026, 14(1), 11-16. doi: 10.11648/j.sjbm.20261401.12

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AMA Style

Juma HA, Singh YP, Nyoni AM. Essence of Electronic Tax Systems in the Management of Taxes. Sci J Bus Manag. 2026;14(1):11-16. doi: 10.11648/j.sjbm.20261401.12

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@article{10.11648/j.sjbm.20261401.12,
  author = {Haji Ameir Juma and Yogendra Pratap Singh and Austin Milward Nyoni},
  title = {Essence of Electronic Tax Systems in the Management of Taxes},
  journal = {Science Journal of Business and Management},
  volume = {14},
  number = {1},
  pages = {11-16},
  doi = {10.11648/j.sjbm.20261401.12},
  url = {https://doi.org/10.11648/j.sjbm.20261401.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20261401.12},
  abstract = {The deployment of technological innovations to enhance efficiency and accuracy has led to a considerable impact on various commercial sectors globally. In the absence of relevant technological innovations, it would have been burdensome to capture, let alone store and process voluminous commercial transactions. The present paper aims to expounding the significance of electronic device machines (EDMs) as a technological innovation in the management of taxes. A review methodology was utilized to analyze extant literature with regards to the topic. A predetermined inclusion and exclusion criteria was employed to determine the relevance of papers that were analyzed. Through thorough synthesis of articles that were analyzed, the study found four benefits of EDMs as a technological innovation in the management of taxes. Firstly, EDMs prevent tax data manipulation which is rampant when taxes are collected manually; secondly, EDMs allow for real-time transactions where tax data is instantly sent to tax collecting bodies thereby improving efficiency; thirdly, EDMs prevent tax evasion thereby enhancing revenue collection; and finally, EDMs provide tax audit trail from the data sources thereby enhancing tax compliance. In a nutshell, adoption of EDMs as a technological innovation is vital in the process of managing tax as it minimizes challenges faced by tax collecting bodies when the exercise is done manually.},
 year = {2026}
}

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TY  - JOUR
T1  - Essence of Electronic Tax Systems in the Management of Taxes
AU  - Haji Ameir Juma
AU  - Yogendra Pratap Singh
AU  - Austin Milward Nyoni
Y1  - 2026/01/30
PY  - 2026
N1  - https://doi.org/10.11648/j.sjbm.20261401.12
DO  - 10.11648/j.sjbm.20261401.12
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
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EP  - 16
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20261401.12
AB  - The deployment of technological innovations to enhance efficiency and accuracy has led to a considerable impact on various commercial sectors globally. In the absence of relevant technological innovations, it would have been burdensome to capture, let alone store and process voluminous commercial transactions. The present paper aims to expounding the significance of electronic device machines (EDMs) as a technological innovation in the management of taxes. A review methodology was utilized to analyze extant literature with regards to the topic. A predetermined inclusion and exclusion criteria was employed to determine the relevance of papers that were analyzed. Through thorough synthesis of articles that were analyzed, the study found four benefits of EDMs as a technological innovation in the management of taxes. Firstly, EDMs prevent tax data manipulation which is rampant when taxes are collected manually; secondly, EDMs allow for real-time transactions where tax data is instantly sent to tax collecting bodies thereby improving efficiency; thirdly, EDMs prevent tax evasion thereby enhancing revenue collection; and finally, EDMs provide tax audit trail from the data sources thereby enhancing tax compliance. In a nutshell, adoption of EDMs as a technological innovation is vital in the process of managing tax as it minimizes challenges faced by tax collecting bodies when the exercise is done manually.
VL  - 14
IS  - 1
ER  -

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Author Information

Haji Ameir Juma

Sharda School of Business Studies, Sharda University, Greater Noida, India

http://orcid.org/0009-0000-9391-5442
Yogendra Pratap Singh

Sharda School of Business Studies, Sharda University, Greater Noida, India

http://orcid.org/0000-0003-0567-1260
Austin Milward Nyoni

Sharda School of Business Studies, Sharda University, Greater Noida, India

Contact Email

http://orcid.org/0000-0003-0882-3549

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Plain Text BibTeX RIS

APA Style

Juma, H. A., Singh, Y. P., Nyoni, A. M. (2026). Essence of Electronic Tax Systems in the Management of Taxes. Science Journal of Business and Management, 14(1), 11-16. https://doi.org/10.11648/j.sjbm.20261401.12

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ACS Style

Juma, H. A.; Singh, Y. P.; Nyoni, A. M. Essence of Electronic Tax Systems in the Management of Taxes. Sci. J. Bus. Manag. 2026, 14(1), 11-16. doi: 10.11648/j.sjbm.20261401.12

Copy | Download

AMA Style

Juma HA, Singh YP, Nyoni AM. Essence of Electronic Tax Systems in the Management of Taxes. Sci J Bus Manag. 2026;14(1):11-16. doi: 10.11648/j.sjbm.20261401.12

Copy | Download

@article{10.11648/j.sjbm.20261401.12,
  author = {Haji Ameir Juma and Yogendra Pratap Singh and Austin Milward Nyoni},
  title = {Essence of Electronic Tax Systems in the Management of Taxes},
  journal = {Science Journal of Business and Management},
  volume = {14},
  number = {1},
  pages = {11-16},
  doi = {10.11648/j.sjbm.20261401.12},
  url = {https://doi.org/10.11648/j.sjbm.20261401.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20261401.12},
  abstract = {The deployment of technological innovations to enhance efficiency and accuracy has led to a considerable impact on various commercial sectors globally. In the absence of relevant technological innovations, it would have been burdensome to capture, let alone store and process voluminous commercial transactions. The present paper aims to expounding the significance of electronic device machines (EDMs) as a technological innovation in the management of taxes. A review methodology was utilized to analyze extant literature with regards to the topic. A predetermined inclusion and exclusion criteria was employed to determine the relevance of papers that were analyzed. Through thorough synthesis of articles that were analyzed, the study found four benefits of EDMs as a technological innovation in the management of taxes. Firstly, EDMs prevent tax data manipulation which is rampant when taxes are collected manually; secondly, EDMs allow for real-time transactions where tax data is instantly sent to tax collecting bodies thereby improving efficiency; thirdly, EDMs prevent tax evasion thereby enhancing revenue collection; and finally, EDMs provide tax audit trail from the data sources thereby enhancing tax compliance. In a nutshell, adoption of EDMs as a technological innovation is vital in the process of managing tax as it minimizes challenges faced by tax collecting bodies when the exercise is done manually.},
 year = {2026}
}

Copy | Download

TY  - JOUR
T1  - Essence of Electronic Tax Systems in the Management of Taxes
AU  - Haji Ameir Juma
AU  - Yogendra Pratap Singh
AU  - Austin Milward Nyoni
Y1  - 2026/01/30
PY  - 2026
N1  - https://doi.org/10.11648/j.sjbm.20261401.12
DO  - 10.11648/j.sjbm.20261401.12
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
SP  - 11
EP  - 16
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20261401.12
AB  - The deployment of technological innovations to enhance efficiency and accuracy has led to a considerable impact on various commercial sectors globally. In the absence of relevant technological innovations, it would have been burdensome to capture, let alone store and process voluminous commercial transactions. The present paper aims to expounding the significance of electronic device machines (EDMs) as a technological innovation in the management of taxes. A review methodology was utilized to analyze extant literature with regards to the topic. A predetermined inclusion and exclusion criteria was employed to determine the relevance of papers that were analyzed. Through thorough synthesis of articles that were analyzed, the study found four benefits of EDMs as a technological innovation in the management of taxes. Firstly, EDMs prevent tax data manipulation which is rampant when taxes are collected manually; secondly, EDMs allow for real-time transactions where tax data is instantly sent to tax collecting bodies thereby improving efficiency; thirdly, EDMs prevent tax evasion thereby enhancing revenue collection; and finally, EDMs provide tax audit trail from the data sources thereby enhancing tax compliance. In a nutshell, adoption of EDMs as a technological innovation is vital in the process of managing tax as it minimizes challenges faced by tax collecting bodies when the exercise is done manually.
VL  - 14
IS  - 1
ER  -

Copy | Download