African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 3982

Full Length Research Paper

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

Sifile Obert
  • Sifile Obert
  • Department of Accountancy, School of Entrepreneurship and Business Management, Chinhoyi University of Technology, Chinhoyi, Zimbabwe.
  • Google Scholar
Kotsai Rodgers
  • Kotsai Rodgers
  • Graduate Business School, School of Entrepreneurship and Business Management, Chinhoyi University of Technology, Chinhoyi, Zimbabwe.
  • Google Scholar
Mabvure Joseph Tendai
  • Mabvure Joseph Tendai
  • Department of Accountancy, School of Entrepreneurship and Business Management, Chinhoyi University of Technology, Chinhoyi, Zimbabwe.
  • Google Scholar
Chavunduka Desderio
  • Chavunduka Desderio
  • Graduate Business School, School of Entrepreneurship and Business Management, Chinhoyi University of Technology, Chinhoyi, Zimbabwe.
  • Google Scholar


  •  Received: 31 January 2018
  •  Accepted: 21 February 2018
  •  Published: 14 June 2018

Abstract

There is underutilisation of electronic tax filing systems in tax agencies despite presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study also established that there was a positive attitude by clients towards electronic filing. Electronic filing has also significantly increased the ease of doing business. Correlation analysis revealed a positive correlation (0.533) between assessing tax obligations accurately and the ease of doing business. The study was mainly directed at large clients and to one component of compliance which is filing, with less focus on other components of compliance, hence, the study recommends more research on the impact of e-filing on payment and e-filing on tax evasion and avoidance.

Key words: Electronic filing, e-filing, taxation, tax compliance, Zimbabwe Revenue Authority (ZIMRA), Zimbabwe.