Taxpayers Perception Towards E-filing of Income Tax Returns

Abstract

Tax is one of the major sources of income of our country because it should be utilized for various development programmes for the public. For every few years, the Govt, should implement various schemes regarding control of tax evasion and reduce the risk among taxpayers. So, the Govt, introduced the concept of "E-Filing of Income Tax Returns " (efiling oflTRs). In the present era, e filing is the easiest way to pay tax. In order to implement it the Income Tax (IT) Department introduced the e filing facilities and educated the taxpayers through various awareness programs and advertisements. Hence, this empirical research aims to assess and analyze the taxpayers' perception towards e-filing oflTRs and also to study the difference in their perception among various groups. The self-designed questionnaire has been used for collecting primary data. The data were collected from 100 individual taxpayers of Coimbatore city of Tamil Nadu, using purposive sampling technique. The taxpayers accepted the present e-filing system because it has simplified procedures, e-filing facilities, ease of use, accuracy and safety, cost effectiveness. The taxpayers' perception towards e-filing oflTRs is not significantly different among genders, age groups, educational qualifications and occupations. Finally, this study suggests that sufficient steps should be taken to create more awareness among the taxpayers regarding efiling oflTRs and its various aspects.