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

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

Daniel Deogratus (Makerere University, Kampala, Uganda), Gilbert Maiga (Makerere University, Kampala, Uganda) and Emmanuel Eilu (Uganda Christian University, Mukono, Uganda & Mbale University College, Mbale, Uganda)
DOI: 10.4018/IJICTRAME.2019070101

Abstract

Domestic revenue collection through taxation is still below its potential in many developing countries. There have been concerted efforts to improve domestic revenue mobilization in many developing countries using ICT. However, since the use of ICT in taxation in developing countries is still relatively a new phenomenon, models and frameworks that can best guide the adoption of an e-tax service in a developing country context are lacking. Therefore, in this article, the authors investigated requirements for enhancing e-tax service adoption in a typical developing country like Tanzania. Requirements for enhancing e-tax service adoption were first elicited through literature review and validated using questionnaires and an interview guide. The requirements for enhancing e-tax adoption were used to extend TOE framework developed by Tornatzky and Fleischer in 1990. This article, therefore, presents a model that supports electronic tax services adoption in a typical developing country like Tanzania
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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).

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