Impact of Demographics Payers’ on their Perception towards E-File Adoption

Tax e-filing is one of the e-government services that have been adopted by many developed countries today, wherein the public pays their taxes through online tax filing. The income tax department of India launched the electronic tax filing system for Income Tax Returns from A Y 2006–07 onwards. Despite the rapid adoption of e-tax filing in many countries, researchers have argued that due to its high perceived risk by public, there is a need to establish an integrated system that is reliable, especially_in developing countries like India. The present paper investigates the comparative differences in the perception towards e-tax filing on the basis of demographic variables. A survey was conducted to collect the data from tax payers’ which was analyzed in SPSS 16. The findings of the study suggest that there is no significant difference between the perception of respondents on the basis of gender, education level and age groups regarding e-filing whereas a significant difference was observed on the basis of occupation.