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Perception towards Income tax E-Filing: An empirical investigation

Authors: Dr.Jayashree R Kotnal;

Perception towards Income tax E-Filing: An empirical investigation

Abstract

Abstract This paper attempts to develop an understanding of the factors that influence citizens’ adoption of electronic tax-filing services and to discuss taxpayer perception and satisfaction with an online system for filing individual income tax returns. A survey has been used to collect primary data and questionnaire approach was used in final analysis. Single cross sectional descriptive research design was used to determine taxpayers’ perception. SPSS and Microsoft Excel have been used to analyze and interpret the data. The data collected has been analyzed through a series of tools and procedures. Cross tabulation, Graphical Representation, Rank Analysis and Anova have been used. With proper assistance from the tax-filing system and service centers, people can be made familiar to filing income taxes online. Replications among other samples are needed to validate the current finding. The study is confined to the taxpayers located in Vijayapur city of Karnataka. So, the conclusion derived from the research cannot be made applicable as it is for the other parts of the states or other states. This paper makes a valuable contribution given the fact that there are only a limited number of comprehensive studies dealing with the salaried persons’ Perception towards E-File Adoption in Vijayapur.

{"references": ["Aboelmaged MG. Predicting e-procurement adoption in a developing country: An empirical integration of technology acceptance model and theory of planned behaviour, Industrial Management & Data Systems, 2010; 110(3):392-414.", "Chau PYK, Hu PJH. Information Technology Acceptance by Individual Professional: A Model Comparison Approach, Decision Science. 2001; 32(4):699-719.", "Kun Chang Lee MK. User evaluations of tax filing web sites: A comparative study of South Korea and Turkey, Online Information Review. 2008; 32(6):842-859.", "Lai MK, Choong, Motivators, Barriers. Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants. Am. J. Applied Sci., 2010; 7:562-567.", "Lee E. Merge, Acquire and Prosper, Akauntan Nasional the Journal of Malaysian Institute of Accountants. 2002; 15(6):12-17."]}

Keywords

electronic tax filing, perception, salaried persons

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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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impulse
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