Benefit and Challenges of Electronic Tax Filing System: The Case of Ethiopian Ministry of Revenue Large Taxpayer Office (LTO)

No Thumbnail Available



Journal Title

Journal ISSN

Volume Title




This research aimed to investigate the benefits & practical challenges of e-filing large tax payers in Ethiopia. To achieve this objective, exploratory study carried on produced information by using a Likert scale questionnaire from Ethiopian Ministry of Revenu Large Tax payers, 138 respondents used convenience sampling technique. Data analysis was carried out using descriptive analysis. The finding revealed that e-tax filling system promote the tax payers statisfaction and saved time cost by avoiding emotional stress due to long queue and make them efficient and effective as they can administer their own taxes and creat flexability to timely recording tax credit and to refund tax any time .The study also indicate that some of the practical challeng faces while using e-filling are; unreliable e-filing service, system inefficiency as it isn‘t fully operational and the e- filing is not also very well supported with e- payment supplementary system , so taxpayer still forced to go to tax office. The Study recommended that tax authority increase the excellence of system fully lunched by provide electrically registration, clearance and payment system


A Research Thesis Submitted To The Department Of Accounting And Finance, College Of Business And Economics, In Partial Fulfillment Of The Requirement Of Master Of Science (Msc) In Accounting And Finance


E-tax filing system, Taxpayers ,Benift ,Challenges