Advancements in e-filing practices
by Kai S. Koong, Shuming Bai, Lai C. Liu
International Journal of Electronic Finance (IJEF), Vol. 2, No. 2, 2008

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.

Online publication date: Sun, 16-Mar-2008

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