Attitude Determinants of Income-Tax E-filing Facility:A Study of Major Cities of Punjab (India)

In India, each year a large number of returns are e-filed and the administration is making efforts to bring all returns online gradually. The success of any e-governance initiatives, however, depends upon the importance that people place on particular project in terms of its usability. The present paper is an attempt to explore the attitude determinants of income-tax e-filing facility usage by the respondents of Punjab and union territory of Chandigarh. The Exploratory Factor Analysis results reveal that nine factors namely; safety of use, performance expectancy, habit, price and legal motivation, knowledge and social influence, effort expectancy, value consideration, facilitating conditions and comfort play a vital role in the use of e-filing facility. The policy-makers should provide adequate safety measures for building confidence of users. The Government should motivate respondents (through less technical legal procedures) for a continuous use of e-filing so that it helps them in saving time and other costs and becomes a habit for them.