Title: Advancements in e-filing practices

Authors: Kai S. Koong, Shuming Bai, Lai C. Liu

Addresses: Department of Computer Information Systems and Quantitative Methods, College of Business Administration, The University of Texas–Pan American, Edinburg, Texas 78539, USA. ' Department of Finance and Economics, College of Business Administration, The University of Texas–Pan American, Edinburg, Texas 78539, USA. ' Department of Computer Information Systems and Quantitative Methods, College of Business Administration, The University of Texas–Pan American, Edinburg, Texas 78539, USA

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.

DOI: 10.1504/IJEF.2008.017541

International Journal of Electronic Finance, 2008 Vol.2 No.2, pp.211 - 226

Published online: 16 Mar 2008 *

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