The relationship between e-filing and tax compliance is of interest due to the popularity of tax e-filing. Substantial prior research has shown that ethics are situation-specific, and tax compliance has been shown to be strongly influenced by personal ethics. There may be enough difference between a traditional paper tax return filing situation and an e-filing situation to impact tax filer ethics. Specifically, we investigate whether tax compliance differs across these filing methods.
Becker, D'Arcy and Lacktorin-Revier, Stacy, "The Impact of Electronic Tax Return Filing on Tax Compliance" (2008). MWAIS 2008 Proceedings. 12.