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Tax practitioners' perspective : examining the evolution of e-filing and the introduction of auto-assessment

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posted on 2024-10-29, 19:42 authored by Juanita VenterJuanita Venter, Nhlanhla Emmaat Msipha

Tax administrations have been processing income tax returns manually for many years. With the introduction and improvement of information technology, a shift has occurred in how tax authorities assess individual taxpayers. Tax authorities have developed digital tools such as e-Filing systems, which eliminate the need for manual intervention in the tax return process. Recently, we have also seen the introduction of auto-assessment by tax authorities collecting data from third-party services providers.

The purpose of this research study is to explore user acceptance of digital tax filing systems implemented by tax authorities. It seeks to examine the perceptions, attitudes, and levels of trust toward e-Filing and auto-assessments among taxpayers and tax practitioners in South Africa. The study specifically focuses on quantifying how taxpayers and tax practitioners perceive and accept the integration of digital tools in the tax systems, as well as the level of trust and reliance they have toward these tools. A mixed-method approach was used. A literature review was conducted to understand user acceptance of digital tax filing systems used by tax authorities. A research questionnaire with open-ended and closed-ended questions was prepared and distributed to therespondents using a survey link. The respondents were South African taxpayers and tax practitioners. The responses were analysed to understand the perceptions, attitudes, and levels of trust toward e-Filing and auto-assessments among South Africans.

In conclusion information technology tools, such as e-filing and the introduction of auto-assessments by SARS and other authorities worldwide, are valuable for assessing individual taxpayers’ tax compliance and can help prevent tax evasion.

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Taxation

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