Abstract
There is underutilisation of electronic tax filing systems in tax agencies despite presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study also established that there was a positive attitude by clients towards electronic filing. Electronic filing has also significantly increased the ease of doing business. Correlation analysis revealed a positive correlation (0.533) between assessing tax obligations accurately and the ease of doing business. The study was mainly directed at large clients and to one component of compliance which is filing, with less focus on other components of compliance, hence, the study recommends more research on the impact of e-filing on payment and e-filing on tax evasion and avoidance. Key words: Electronic filing, e-filing, taxation, tax compliance, Zimbabwe Revenue Authority (ZIMRA), Zimbabwe.
Highlights
The performance of an economy is predicated on revenue collection (Malima, 2013)
The significant conclusion drawn from this study is that efiling influences compliance as evidenced by the following conclusions to the research questions: 1) The first major finding from this research is that the respondents had a very positive attitude towards e-filing
This is indicated by the respondents’ knowledge of the benefits that e-filing brings to them. This positive attitude is diluted by a number of factors that makes e-filing difficult or not easy to use
Summary
Governments need finances to support administrative, infrastructure and service provision (Komanya, 2013). Dowe contends that increased use of technology has arguably improved tax payer services, compliance and administration. The authority accounts for eighty percent of the total revenue collected by the state. ZIMRA was formed in 2004 after the amalgamation of the Department of Taxes and Department of Customs. During that era, they were using ledger cards and in 2006 they migrated to the use of SAP system which was further upgraded in 2013, with the SAP system clients manually submitting their tax returns. In a bid to further improve the collection of taxes and compliance at ZIMRA, the e-services tool was introduced
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