Challenges of implementing E-filing tax System Case study of Large Taxpayers office in Ethiopia

Abstract

Online tax system is an important innovation in managing and effective tax administration system. Its implementation has been influenced by several factors. Therefore, this paper examines the influence of technology characteristics (ease of use, usefulness, facility and perceived risk) on an online tax system. The sample size 92 respondents to do this, a questionnaire was administered and analyzed using structural questions by convenience nonprobable sampling methods.. The result showed that all the indicators of technology are statistically significant as a measure of online tax system. It also indicates problems in e-filing tax system. This study would give a better understanding of the prospect and challenges in online tax system. In particular it studies would help ERCA to understand the problems related factors on the online tax system however, its effective implementation has suffers major setbacks arising from poor information and technological infrastructure.