A Framework for Enhancing the Adoption of E-Tax Services in Tanzania

Literature Review On E-Tax Adoption

The use of ICT in tax administration is normally referred to as electronic Tax service (e-Tax service). By way of its definition, Dehghantanha and Dinara (2010) look at an e-tax service as a web-based application that allows a user to view, modify and submit tax filing online. E-Taxation can also be defined broadly as means of trans-organizational processes with data transfer (upload and download) between the taxpayers and the tax authorities using an IT system (Makolm & Orthofer, 2009). These data transactions can be in form of online income and other tax return filing and payment services, online filing and assessment of tax returns, electronic funds transfer to enable tax payments and refunds (Chatfield, 2009). The overall aim of the e-tax service or system is to replace cumbersome manual and bureaucratic service systems with collaborative, efficient, process-driven and secure online delivery service which boosts domestic revenue collection (Mukesh, 2009).