Abstract
The Federal Board of Revenue (FBR) of the Pakistani government created an e-tax filing facility in 2005 to make it easier for taxpayers to file their tax returns online. Online tax returns are seen as quick, simple and cost-effective. In this paper, we describe the purpose of the tax filer to utilise the e-tax filing system theoretically after fifteen years of implementation in Pakistan, as explained in this paper by the researcher data was collected from 250 e-tax filing portal users located within the city of Lahore. The results show that subjective norm and attitude towards using e-tax filing portal are associated with intention to use significantly. At present, FBR is making considerable efforts to promote the use of electronic filing systems. This study may help the FBR develop a more efficient scheme for increasing the use of electronic filing among Pakistani taxpayers. Limits and future instructions are provided at the conclusion of the essay.
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