A Study on Income Tax Payers Perception towards Electronic Filing
E-filing is the powerful tool that can deliver significant social and economic benefits. It can provide a strong support to the government for good governance and large population to pay their liabilities to the government effectively. Present study is an empirical study about the income tax payer’s perceptions toward electronic filing. The study is based on primary data collection with the help of structured questionnaire being filled by 262 tax payers which were purposively and conveniently chosen by individuals, business firms and HUF. Descriptive statistics and factor analysis had been used to analyses the awareness, satisfaction level and the problems of the respondents. The results suggested that although E-filing has given ease of use to the income tax payers yet they are facing various problems like peak rush, difficulties in operations in this process.
Shamika Kumar, Shikhar Gupta