Abstract

Over the past decades government revenue authorities, especially in developing countries have implemented a series of reforms towards strengthening their revenue collection capabilities. Electronic filing (e-Filing) of taxes was introduced in Jamaica to improve tax compliance. However, the adoption of this initiative remains low which results in loss of tax revenue. This condition ultimately limits the government’s ability to finance needed projects and address critical needs of citizens. This study seeks to investigate the effect of e-Filing on tax compliance among micro enterprises in Jamaica. Tax-compliant firms found the e-Filing system easy to use and cost effective, while the non-compliant firms did not adopt this initiative because it was felt that paying taxes was not a priority at this stage of the firm. It is hoped that the insights gained from this study can guide government policy makers regarding the introduction of information and communication technology (ICT) in tax administration.

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