SAMVAD: International Journal of Management

Open Access Open Access  Restricted Access Subscription Access

The Changing Face of Indian Income Taxpayers in E-Filing Era:An Evaluation


Affiliations
1 Department of Management, IKG Punjab Technical University, Kapurthala, Punjab, India
2 Radical Business School, IKG Punjab Technical University, Kapurthala, Punjab, India
 

Income Tax Department has introduced a convenient way to file income tax returns online using the internet. This research paper is an attempt to examine the awareness of taxpayers about e-filing in India. Out of 500 survey respondents, 367 were considered eligible for analysis. Ranking technique, ANOVA-test and Factor Analysis have been used to analyse the awareness level of taxpayers while using electronic facility to file individual income tax returns. The analysis reveal that certain differences exist in the awareness level of the taxpayers regarding basic knowledge about provisions of the Income Tax Act as well as for the advanced knowledge while e-filing. Age, education, occupation and income-wise these differences are statistically significant. The write up concludes that majority of the individual tax payers are aware of this facility. It is suggested that sufficient steps need to be taken by the income tax department to provide operational knowledge of e-filing to the tax payers. Awareness through media campaigning can be a useful measure to make e-filing service more effective in future.

Keywords

E-Filing of Income Tax, E-Return Intermediaries, Taxpayer, ITD, ITR, TAN.
User
Notifications
Font Size

  • Brahmbhatt, M. (2012). Tax payers’ perception towards e-file adoption: an empirical investigation, Ganpat UniversityFaculty of Management Studies’, Journal of Management and Research, 5, 1–15.

  • Carter, L., Christian Shaupp, L., Hobbs, J., & Campbell, R. (2011). The role of security and trust in the adoption of online tax filing, Transforming Government: People, Process and Policy, 5(4), 303–318.

  • Chang Lee, K., Kirlidog, M., Lee, S., & Gun Lim, G., (2008). User evaluations of tax filing web sites: A comparative study of South Korea and Turkey, Online Information Review, 32(6), 842–59. https://doi.org/10.1108/14684520810923962

  • Coolidge, J. and Yilmaz, F. (2014). Does e-filing reduce tax compliance costs in developing investment climate in practice, World Bank Group, Business Taxation, No. 21, available at: https://www.wbginvestmentclimate.org/advisoryservices/ regulatorysimplification/businesstaxation/upload/InPractice_Does_EFiling_Reduce_Tax_Compliance_ Costs.pdf

  • Edwards-Dowe, D. (2008). E-filing and e-payments–The way forward, Paper presented at Caribbean Organization of Tax Administration (COTA) General Assembly, Caribbean Regional Technical Assistance Centre, Belize City, Belize.

  • Field, A. (2009). Discovering Statistics Using SPSS, Sage Publications India Pvt. Ltd., New Delhi, pp. 150, 679.

  • Fishbein, M. & Ajzen, I. (1975). Belief, attitude, intention and behaviour: an introduction to theory and research, AddisonWesley, Reading, MA.

  • Hair, J. F., Anderson, R. E., Tatham, R. L. & C. B. William (2005). Multivariate Data Analysis, Pearson Education Inc., Delhi, pp. 111-118.

  • Ilias, A., Razak, M. Z. A., & Yasoa, M. R. (2015). Taxpayers attitude in using e-filing system: Is there any significant difference among demographic factors? The Journal of Internet Banking and Commerce, 2009.

  • Kelkar Task Force (KTF) (2007). Report of the Taskforce on Direct Taxes, Government of India, Ministry of Finance, New Delhi. Available at: finmin.nic.in/kelkar/final_dt.htm

  • Lai, M. & Choong, K. (2010). Motivators, barriers and concerns in adoption of electronic filing system, Survey evidence from Malaysian Professional Accountants, AM, Journal of Applied Sciences, 7, 562–567. https://doi.org/10.3844/ ajassp.2010.562.567

  • Lu, C. T., Huang, S. Y., & Lo, P. Y. (2010). An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB, African Journal of Business Management, 4(5), 800–810.

  • Ojha, A., Sahu, G. P., & Gupta, M. P. (2009). Antecedents of paperless income tax filing by young professionals in India: an exploratory study, Transforming Government: People, Process and Policy, 3(1), 65–90.

  • Press Information Bureau (2015). Government of India, New Delhi, March 5, Available at: http://finmin.nic.in/ press_room/2015/BudgetCollectionFebruary2015.pdf

  • Rotchanakitumnuai, S., (2008), “Measuring e-government service value with the E-GOVSQUAL-RISK Model,” Business Process Management Journal, 14(5), pp. 724-737.

  • Sujit, J. (2011). E-filing of income tax returns sees a spurt, Times of India, July 26, Available at: http://articles.timesofindia.indiatimes.com/2011-07-26/india-business/ 29815673_1_e-filing-returns-income-tax


Abstract Views: 195

PDF Views: 86




  • The Changing Face of Indian Income Taxpayers in E-Filing Era:An Evaluation

Abstract Views: 195  |  PDF Views: 86

Authors

Monika Arora
Department of Management, IKG Punjab Technical University, Kapurthala, Punjab, India
Hari Parkash Gupta
Radical Business School, IKG Punjab Technical University, Kapurthala, Punjab, India

Abstract


Income Tax Department has introduced a convenient way to file income tax returns online using the internet. This research paper is an attempt to examine the awareness of taxpayers about e-filing in India. Out of 500 survey respondents, 367 were considered eligible for analysis. Ranking technique, ANOVA-test and Factor Analysis have been used to analyse the awareness level of taxpayers while using electronic facility to file individual income tax returns. The analysis reveal that certain differences exist in the awareness level of the taxpayers regarding basic knowledge about provisions of the Income Tax Act as well as for the advanced knowledge while e-filing. Age, education, occupation and income-wise these differences are statistically significant. The write up concludes that majority of the individual tax payers are aware of this facility. It is suggested that sufficient steps need to be taken by the income tax department to provide operational knowledge of e-filing to the tax payers. Awareness through media campaigning can be a useful measure to make e-filing service more effective in future.

Keywords


E-Filing of Income Tax, E-Return Intermediaries, Taxpayer, ITD, ITR, TAN.

References