Factors Influencing E-Filing Usage Among Pakistani Taxpayers

Abstract

Tax collection is an essential and significant source of income for developed and developing nations. Tax income is crucial since it serves as the primary financial resource for funding public goods and services, promoting democracy, ensuring sustainable economic growth, and enhancing the well-being of individuals. Following its adoption, this study investigates the impact of tax knowledge on individuals' desire to utilize the electronic filing system for sales tax returns in Pakistan. The study examines the aspects that influence a taxpayer's inclination to operate the electronic filing system, using the theoretical frameworks of the TAM model, the TPB, and the notion of tax knowledge. The results affirm the need for the Federal Board of Revenue (FBR) to develop a more efficient strategy for promoting the adoption of electronic filing among taxpayers in Pakistan.