PAPERS- VOLUME 1, ISSUE 1 (APRIL-2016)

Age as a determinant in the adoption of E-taxation

Authors
Bharti Motwani
Sharda Haryani
Sukhjeet Matharu

Abstract:

Tax e-filing is one of the e-government services that have been adopted by many developed countries today. In this system, the public has to emancipate their responsibility to the government through online tax filing. Indian economy is at a developing stage and there is still more to come in every stage of its development. Despite the rapid adoption of e- tax filing in many countries, researchers have argued that due to differences in the perception of people belonging to different demographics, there is a need to establish a reliable system, especially in developing countries like India. The study first emphasis on the factors within the technology acceptance model (TAM), that effect the adoption of e-taxation.Then it focuses on understanding the differences in the perception of different age groups towards e-taxation. The results of this research will increase researcher’s comprehension on difference in factors that influence online taxation of people belonging to different age groups. The study will serve as a useful guideline for development of strategies in promoting the tax e-filing service in India.



Keywords: E-taxation, income tax return, internet.

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