Authors :
Mogaramedi Frans Mashabela; Professor. Ray M Kekwaletswe
Volume/Issue :
Volume 5 - 2020, Issue 8 - August
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/2Q0Ec81
DOI :
10.38124/IJISRT20AUG143
Abstract :
The adoption and usage of e-filing
applications is a phenomenon most governments,
including South Africa are still grappling with, and
therefore, an ongoing information systems business
leadership research is a key issue. The research
problem is that despite the e-Government application
being implemented and maintained at a high cost, there
is little uptake and optimal use. The revenue
application has greater benefits such as tax calculation
accuracy, tax submission done timeously during any
time of the day, improving tax efficiency by reducing
administration cost. Since the value and the investment
is huge, the burning question is then why the accepting
and usage ofe-filing by taxpayers not as it should?
Information from previous studies arequite on this
phenomenon, in the South Africancontext and this then
left a knowledge gaps, which this paper bridges.This
paperfocuses on explaining and explore adopting and
using e-filing as reasons why some of taxpayers accept
and use the revenue application while others are not
using it are still unknown. Argument is that despite
South Africa implemented a cutting-edgesystemsince
2006, taxpayers still queueat its branches for
manualsubmissions.
Keywords :
E-Government, e-filing, Tax knowledge, Tax Compliance, Technology acceptance and usage models i.e.Unified Theory of Acceptance and Use of Technology,Total Task Fit and Tax Compliance Models.
The adoption and usage of e-filing
applications is a phenomenon most governments,
including South Africa are still grappling with, and
therefore, an ongoing information systems business
leadership research is a key issue. The research
problem is that despite the e-Government application
being implemented and maintained at a high cost, there
is little uptake and optimal use. The revenue
application has greater benefits such as tax calculation
accuracy, tax submission done timeously during any
time of the day, improving tax efficiency by reducing
administration cost. Since the value and the investment
is huge, the burning question is then why the accepting
and usage ofe-filing by taxpayers not as it should?
Information from previous studies arequite on this
phenomenon, in the South Africancontext and this then
left a knowledge gaps, which this paper bridges.This
paperfocuses on explaining and explore adopting and
using e-filing as reasons why some of taxpayers accept
and use the revenue application while others are not
using it are still unknown. Argument is that despite
South Africa implemented a cutting-edgesystemsince
2006, taxpayers still queueat its branches for
manualsubmissions.
Keywords :
E-Government, e-filing, Tax knowledge, Tax Compliance, Technology acceptance and usage models i.e.Unified Theory of Acceptance and Use of Technology,Total Task Fit and Tax Compliance Models.
