Individual Assesee’s Perception Towards E-Filing Embracing In India: An Empirical Investigation

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Virendra Amonkar , Prof. Filipe Rodrigues e Melo


E-filing is one of the e-government facilities that have been embraced by various developed countries, where the public has to release their obligation to the government through online tax filing. E-filing of taxes has been adopted by many countries and India is no exception.

One protruding type of e- government is the introduction of the e-filing system for income tax. Through this system, taxpayers are able to submit their tax returns electronically to the tax authorities. However the success of such systems depends on citizen's satisfaction and intention to re-use the e-filing system. This paper attempts to analyze the  factors that influence individual assesee in adopting electronic tax-filing services. A survey has been used to collect primary data and questionnaire approach was used in final analysis. This paper deals with the primary data collection method through questionnaire of primary data filled stabilized and analyzed to use SPSS. The overall results of the study point out that tax payer are enthusiastic as regards new technology. By paying overt attention to intended tax users’ technology inclination may assist the tax authority in formulating strategy to accelerate the acceptance of e-filing system more easily among the people in the country.

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