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首页> 外文会议>The Seventh Wuhan International Conference on E-Business: Unlocking the Full Potential of Global Technology >Electronic Tax Filing System: Taxpayers’Perspectives
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Electronic Tax Filing System: Taxpayers’Perspectives

机译：电子报税系统：纳税人的观点

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摘要

Globally, tax agencies are leveraging on the electronic tax filing (e-filing) system to achieve greater tax administrative and compliance efficiency. However, taxpayers’resistance and under-utilization of e-filing technology remain the greatest concern and still plagued the various tax agencies that had embraced e-filing system. This paper examines the motivation to use e-filing and the impediments from taxpayers’perspective. A questionnaire was used to collect data on 682 individual taxpayers in Malaysia. The survey found e-filing has yet to gain momentum in Malaysia, with just one-third of the respondents had attempted e-filing in 2007. Of these, only 79% successfully e-filed their tax returns.Majority of the e-filers used e-filing for the sake of convenience; speed of filing and in faith to get faster tax refund. For those 21% who had attempted to use e-filing, but failed to e-file successfully, they indicated that the key impediments was the Inland Revenue Board Malaysia (LRBM)’s server was not responding properly or hanged half way through. Some gave up either due to the slowness of the network service or they were unable to sign the tax return form electronically. Overall,just 26.7% of the survey respondents had confidence in the IRBM in managing e-filing successfully; whilst 73.3% of the survey respondents had no confidence in the electronic administrative capability of the IRBM. These findings somewhat support the assertion of Tan, Pan and Lim. (2005) that it is important for the government to embrace e-filing as one of e-government endeavors to restore taxpayers’trust in the e-filing system. This study has implication for the tax administrators to develop a better ‘user friendly e-filing system’.
机译：在全球范围内，税务机构都在利用电子税务申报（e-filing）系统来实现更高的税务管理和合规效率。但是，纳税人对电子归档技术的抵制和未充分利用仍然是最大的问题，仍然困扰着采用电子归档系统的各种税务机构。本文研究了使用电子申请的动机以及纳税人的看法所面临的障碍。问卷被用来收集马来西亚682名纳税人的数据。调查发现，马来西亚的电子申请尚未获得发展势头，只有三分之一的受访者在2007年尝试电子申请。其中，只有79％的人成功提交了纳税申报表。为了方便起见，使用了电子归档；提速提交并有信心获得更快的退税。对于那些尝试使用电子归档但未能成功进行电子归档的21％的人，他们指出主要的障碍是马来西亚税务局（LRBM）的服务器未正确响应或中途挂起。有些人由于网络服务的缓慢而放弃了，或者他们无法以电子方式签署纳税申报表。总体而言，只有26.7％的调查受访者对IRBM成功管理电子归档充满信心。而73.3％的受访者对IRBM的电子管理功能不抱有信心。这些发现在某种程度上支持了Tan，Pan和Lim的主张。 （2005年），重要的是，政府必须接受电子申报，这是电子政府旨在恢复纳税人对电子申报系统的信任的一项努力。这项研究对税务管理者来说，意味着要开发出更好的“用户友好型电子归档系统”。

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