E-TAX FILING & SERVICE QUALITY AND CLASSIFICATION OF ELECTRONIC TAX SERVICES AND COMPARISON OF E-TAX MANAGEMENT SYSTEMS IN THE EUROPEAN COUNTRIES

This paper describes an ongoing study into the quality of service provided by the Revenue Commisioners’ online tax filing and collection system, the theory behind this instrument is set out. The benefits of e-tax services are linked to its adoption and usage. E-tax adoption rates in developing countries remain low and so its benefits are not fully realized. This is because governments have focused largely on technical supply-side factors with little emphasis on the demand perspective of e-tax adoption. Governments across the world have welcomed the revolution of modern ICT’s and are increasingly spending for delivering their services to citizens electronically. This increases the need of measuring e-government success to justify these investments which however is a complex and multidimensional process. The impact of technology can be seen and felt in every area of our lives from commerce to entertainment, education, communications, healthcare, defense and taxation. According to the World Bank and PwC Paying Taxes Report 2013, sixty six economies had fully implemented electronic filing and payment of taxes as at 2010. Twenty of them adopted the system in the past 7 years. An electronic system for filing and paying taxes, if implemented well and used by most taxpayers, benefits both tax authorities and taxpayers. For tax authorities, electronic filing lightens the workload and reduces operational costs – such as the costs of processing, storing and handling tax returns. At the same time, it increases tax compliance and saves time. For taxpayers, electronic filing saves time by reducing calculation errors on tax returns and making it easier to prepare, file and pay taxes. And both government and taxpayers benefit from a reduction in potential incidents of corruption, which are more likely to occur with more frequent contact with tax administration staff.

کلیدواژه ها:

E-Tax ، E-Tax Filing ، Service Quality ، Electronic Tax Services ، Comparison ، E-Tax Management ، European Countries