Electronic banking as the main elements of modern economy, it is a blessing of it world in which all financial activities, banking and credit of the traditional substrate is transferred to an electronic substrate. Internet communication channels are using one of the main requirements for banks...

Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy. Nevertheless,...

Using data from the Internal Revenue Service (IRS) for the period 1995 through 2005, this study found that e filing practices are advancing gradually but steadily. Since the new millennium, online e-filing has been the fastest growing category. On the other hand, telefile is shown to be...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

This article considers Information Technology (IT) adoption strategies as applied to the particular circumstances of e-filing UK Self Assessment (SA) Tax returns . It reports the findings from a study that involved three interested groups in the UK; tax advisers, tax authorities and software...

Purpose – Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e-filing targets increase the interaction between taxpayers, tax agents and...

The submission of tax return forms via e-filing has shown a tremendous increase among taxpayers in Malaysia since its launch in 2006, particularly for individual taxpayers. Around 33 per cent of the total registered individual taxpayers in Malaysia have filed their income taxes via e-filing in...

Using data from the Internal Revenue Service (IRS) for the period 1995 through 2005, this study found that e filing practices are advancing gradually but steadily. Since the new millennium, online e-filing has been the fastest growing category. On the other hand, telefile is shown to be...

Providing straightforward and inexpensive public services is a necessity in public administration including in the field of tax administration. To simplify the tax administration process, the Indonesian Directorate General of Taxes (DGT) has initiated an electronic tax service project, e-tax...

Trust is regard eel as the heart of e-banking system and is important factor in introducing a new product/service in the sphere of information technology. Trust has a positive impact on customer loyalty in e-banking. Therefore, banks and financial institutions are striving to identify factors to...