Profession as the Determinant on the Adoption of e-Taxation

e-Taxation is a system for submitting tax documents to the Internal Revenue Service through the internet or direct portal, usually without any paper documents. The overall aim of e-taxation is to replace cumbersome manual and bureaucratic service systems with collaborative, efficient, process-driven and secure online delivery. Cutting edge technologies have made solutions more user-friendly in terms of ease-of-use. Despite the rapid adoption of e- tax filing in many countries, researchers have argued that there might be differences in the perception of people belonging to different professions. The study first emphasises on factors within the Technology Acceptance Model (TAM) that effects the adoption of e-taxation. Then, it focuses on understanding differences in the perception of people belonging to different professions towards e-taxation. The study will serve as a useful guideline for development of strategies in promoting the tax e-filing service in India.