A comparative study of tax-filing methods: manual, Internet, and two-dimensional bar code

Authors
Citation
Cs. Hwang, A comparative study of tax-filing methods: manual, Internet, and two-dimensional bar code, J GOV INF, 27(2), 2000, pp. 113-127
Citations number
15
Language
INGLESE
art.tipo
Article
Categorie Soggetti
Library & Information Science
Journal title
JOURNAL OF GOVERNMENT INFORMATION
ISSN journal
1352-0237 → ACNP
Volume
27
Issue
2
Year of publication
2000
Pages
113 - 127
Database
ISI
SICI code
1352-0237(200003/04)27:2<113:ACSOTM>2.0.ZU;2-R
Abstract
This study compares user satisfaction with three tax-filing methods: manual , Internet, and two-dimensional bar code. Manual filing has been the tradit ional method used by taxpayers to file income tax returns in Taiwan and oth er countries. In 1998, NTX (the Taiwan governmental tax agency) introduced the Internet and two-dimensional bar code (2D) filing methods to evaluate n ew filing technologies. In the first phase of a two-part research program, experienced and non-experienced tax filers prepared tax returns using the t hree filing methods. These experimental groups, plus a follow-up sample of taxpayers using each method, were administered a survey to evaluate user sa tisfaction with the three tax-filing systems. As expected, the study result s show that the manual filing method had the lowest rate of user satisfacti on, and the 2D bar-code filing method had greater user satisfaction than th e Internet filing method. The study also found that user satisfaction is in fluenced by taxpayer filing experience. For experienced taxpayers, user sat isfaction is greater in 2D bar-code filing than in manual filing. No statis tical difference between 2D bar-code filing and Internet filing is found fo r the same group. For non-experienced taxpayers, user satisfaction is great er with 2D bar-code filing or Internet filing than manual filing. The findi ngs of the study suggest that when new technologies are being introduced, m ultiple methods of tax filing should be offered to satisfy the needs of dif ferent taxpayer profiles. (C) 2000 Elsevier Science Ltd. All rights reserve d.