The Practice and Challenges of E-Tax Implementation in Ethiopia: The Case of Ministry of Revenue (MOR) Large Taxpayers Office
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Date
2021-08
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A.A.U
Abstract
Electronic filing is the process of submitting tax returns via the internet. It allows taxpayers to file taxes from home at their leisure and returns refunds much faster than by filing paper tax forms.The goal of this study was to look into the prospects and challenges of e-filing major tax payers in Ethiopia. To accomplish this goal, descriptive study was conducted using a Likert scale questionnaire and interviews from the Ethiopian Ministry of Revenue Large tax payer’s office. A systematic sample technique was employed on 260 tax payers. The data was analyzed and interpreted accordingly. According to the study, some of the practical challenges that taxpayers face when using e-filing include unreliable e-filing service, system inefficiency because it isn't fully operational, and e-filing isn't well supported by an e-payment supplementary system, so taxpayers are still forced to visit the tax office. The findings revealed that electronic tax filing systems improve tax payer satisfaction and save time by avoiding emotional stress caused by long lines, as well as making them more efficient and effective because they can administer their own taxes and create flexibility in recording tax credits and refunding tax at any time. The study advised that the tax authorities improve the quality of the system by offering an electronic registration, clearance, and payment method.
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Keywords
challenge, prospect, electronics tax and LTO