10-04-2017, 07:56 PM
Abstract
This Project is aimed to investigate the development and usage of modern information technologies in tax management, and modernization of tax administrations. Specifically, the project tries to investigate e-declaration and e-tax payment systems. E-declaration (or online tax filing, e-tax return filing, e-filing) can be defined as the tax-return filing system by aid of computer and internet. E-tax payment system (or online tax payment system) is an information system by which tax-payers would pay electronically tax-due.
There are three tax payment methods. One of them is named traditional tax collection method, in which the tax-payers pay tax-due at the tax administration. The other two tax payment methods are to use interactive bank accounts in internet or to use bank ATM in front of the bank building. These two last methods differ from the traditional method and form online tax payment system. Government has authorized banks or special financial institutions to collect electronic taxes
Two methods of data collection were employed in this study. Initially, textual analysis was applied in order to examine reports, government policy documents, media releases, journal articles, and other written material. Then, in-depth interviews with the directors of tax administrations and surveys with Certified Public Accountants (CPA) were carried out.
It demonstrates the projects that the government has carried out to use the ICT technologies in tax management and to modernize the tax management. Then, the project explains the government's plans and goals relating to e-taxation, and the operation of e-declaration system. Finally, the paper makes an empirical assessment of adoption of e-tax filing system with Technology Acceptance (TAM) Model.
Objective:
With the new system the following activities get more momentum.
1. The actual process of the organization can be modularized into three different independent views
Administrator view
Interviewer view
Customer view
2. The Admin at any time can view the required information whether it is Customer Profile or customer