Banks are seemed to be one of the business that are really interested in a system which provide a better service to its customers effectively and efficiently. Mobile banking through an application is a recent technological innovation with enormous potential to improve the banking experience of retail bank customers and to streamline the banks’ operations. However, the successful implementation of mobile banking application (app) fundamentally depends on how much customers are fully motivated to adopt it. In fact, mobile banking adoption is in development stage of its growth in Tanzania. The study examines how user adoption of mobile banking services in financial institution through practices and challenges. The study is descriptive in nature and the convenience sampling units were used. The total sample size was 200 individuals including staff members of service providers and customers from commercial banks in Tanzania. The findings indicate that transaction costs, online theft, stranded platforms, network bottleneck, user perception and network providers’ security is not guaranteed. The findings contribute to the debate around technological innovation and transforming the banking industry. Also, they have policy implications with regard to the user-need approach to mobile banking services and network providers

The study intended to examine the effects of the information gap in the Dare es salaam stock exchange stock market. To meet this goal, three objectives were involved; the gap between the information offered by DSE and those needed by investors, the effects of the information gap on the trading in securities in DSE, and measures to apply to tackle the information gap in DSE. The study adopted a mixed research design. This method provides different types of information, such as detailed views of participants qualitatively and scores on instruments quantitatively, and when combined, they should yield the same results. The research was carried out in Dar es Salaam, the city of big investors in Tanzania, the head office of the Capital markets and Security Authority (CMSA), and the Dar es salaam stock exchange authority (DSE). Eighteen brokers and dealers were interviewed, and a questionnaire was distributed to 169 market dealers, brokers, custodians, nominated advisors, DSE employees, registered trustees, financial analysts, and customers to collect quantitative data. The data collection tools used were a questionnaire for quantitative data and an interview guide for qualitative data. Descriptive statistics, content analysis, and coding approaches were used to analyse and interpret data.

Many studies have shown the importance of Micro Businesses in widening the tax base. However, a practical approach regarding tax administration of micro businesses has so far never been explored. Additionally, information on the manner in which digital technology addresses challenges of tax administration in the Tanzanian context is limited. Therefore, this study explores the potentials of digital technology in enhancing tax administration of micro businesses. Specifically, the study looks at the current tax administration of micro businesses, the challenges thereon, and the existing potentials of technological solutions in enhancing tax administration of micro businesses. The study used mixed method research approach whereby qualitative and quantitative data were collected through interviews and questionnaires respectively. Interviews were conducted to 24 informants from Tanzania Revenue Authority and questionnaires were administered to 137 micro businesses in Dar Es Salaam, Tanzania. Thematic approach was used to analyse qualitative data and descriptive analysis was used for quantitative data. The study finding reveal that the current tax practices to micro businesses do not comply with tax theories of low administration cost, wide tax base, and simple to administer tax procedures. Additionally, micro businesses face multiple levies, informal operations, and complexity of tax systems that make compliance to tax administration difficult. Moreover, this study established that mobile technology is potential for addressing the challenges. The study contributed to the practical aspect of tax administration that can guide policy makers, researchers and tax administrators in tax administration of micro businesses.