Taxpayers’ Perception towards E-File Adoption: An Empirical Investigation

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 Ahmadabad city of Gujarat. 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 Taxpayers’ Perception towards E-File Adoption in Gujarat.