ASSESSMENT OF ELECTRONIC TAX FILING SYSTEM IN SELECTED BRANCH OFFICES OF ETHIOPIAN REVENUES AND CUSTOMS AUTHORITY (ERCA)

Abstract

The study focused on assessing E-tax filing system in selected branch offices of Ethiopian Revenues and customs Authority (ERCA). To achieve this objective, a review of relevant literature was done and primary data were gathered using a Likert scale questionnaire format. Data analysis was carried out using descriptive analysis. Findings revealed challenges like taxpayer’s attitude, taxpayers fault and governmental problems and benefits which include data handling, accuracy, job performance and tax compliance. In addition, the study found out that E-tax filing system and tax compliance has a positive relationship. The study recommended the organization to improve internet connection by collaborating with Ethio-telecom as well as to create awareness about the system and provide electronically payment system.