Advancements in e-filing practices

Kai S. Koong, Shuming Bai and Lai C. Liu

International Journal of Electronic Finance, 2008, vol. 2, issue 2, 211-226

Abstract: 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 decreasing in popularity each year. The number of practitioner e-filing cases is growing at a relatively steady pace. Overall, the Digital Divide is no longer a phenomenon in the advancement towards e filing. In general, the largest growth in the number of cases is found in states with the largest population or where agriculture is a major industry. While the proportion of e-filers desired is yet to be reached, such growth trends are extremely encouraging to the IRS.

Keywords: e-government services; e-filing; e-finance; electronic finance; financial management systems; online filing; tax preparation; tax filing; telefile; electronic government; electronic filing. (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijelfi:v:2:y:2008:i:2:p:211-226

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