A STUDY ON THE ACCEPTANCE LEVEL OF THE E-FILING SYSTEM BY THE TAXPAYERS IN BHUTAN

Author Name: 1. Mr.Tenzin Phuntsho, 2. Dr. P.Ramakrishnan

Volume/Issue: 01/10

Country: Bhutan

DOI NO.: 08.2020-25662434 DOI Link: http://www.doi-ds.org/doilink/04.2021-35114855/UIJIR

Affiliation:

¹Lecturer ,Gedu College of Business Studies, Royal University of Bhutan

²Assistant Professor, Gedu College of Business Studies, Royal University of Bhutan

ABSTRACT

The study is to determine the acceptable level of the e-filing of tax return system by the taxpayers of Paro District in Bhutan. The objectives of the study are to assess the level of e-filing awareness among taxpayers, to find out the factors influencing the acceptance level of e-filing, and to determine the taxpayer’s perception of the e-filing of the tax return system. Data were collected using structured questionnaires from 372 randomly selected respondents of the Paro District. The statistical tools like Correlation, Mean, Frequency, and Regression were used for data analysis by using Statistical Package for Social Sciences (SPSS), and MS Excel. Analyzed data is presented in tabular form and graph. The results show that the existing users are aware and a positive perception of the e-filing of the tax return system. The most prominent factor which influences the acceptance level of the e-filing of tax return system is user-friendly.

Key words: Acceptance, e-filing system, Taxation, Taxpayers