Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/287776 
Authors: 
Year of Publication: 
2022
Citation: 
[Journal:] Journal of Economics and Financial Analysis [ISSN:] 2521-6619 [Volume:] 6 [Issue:] 2 [Publisher:] Tripal Publishing House [Place:] Ashgabat, Turkmenistan [Year:] 2022 [Pages:] 21-41
Publisher: 
Tripal Publishing House, Ashgabat, Turkmenistan
Abstract: 
The study has two parts: the first part studies how South African taxpayers felt about e-filing, and the second part analyses how e-filing affected tax compliance. We use self-structured questionnaires to collect data from about 151 South African taxpayers, and we analyze them using binary logistic regression. The study finds that online tax registration and auto-assessment has a negative relationship with tax compliance in South Africa, while online payment methods, difficulty in tax evasion, and higher educational attainment have a positive association with tax compliance. The study also finds that the extent to which the e-filing system encourages taxpayers to become compliant has a positive and statistically significant relationship with tax compliance. Overall, the study suggests that the development of e-filing has a positive impact on taxpayers' perceptions in South Africa and significantly increases voluntary tax compliance. To maximize the benefits of e-filing, it is important to ensure that taxpayers have access to the necessary technology and knowledge to use it effectively.
Subjects: 
Tax Compliance
Information Technology
Binary Logistic Regression
E-Filing
JEL: 
H24
C51
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article
Document Version: 
Published Version
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