A Study on Digital Filing of Income Tax Returns and Taxpayer Satisfaction
Sudarsana Baalaji N1, Vivek Krishnan V2, Dharmesh S3, Dr Tejaswini S4
123 MBA student 2025-27 batch, JAIN (Deemed-to-be-University), Bangalore, India
4 Professor, Faculty of Management Studies, JAIN (Deemed-to-be University), Bengaluru, KA, IN, tejaswini_s@cms.ac.in
I. ABSTRACT
The fast-changing nature of information and communication technology has brought about a revolution in tax administration systems, which has had a major impact on taxpayers’ compliance with income tax laws in India. The use of digital filing of income tax returns has made the manual tax system easier by reducing paperwork, minimizing human interaction, and increasing transparency and efficiency. This paper discusses the effects of digital filing on taxpayer satisfaction, particularly in terms of convenience, usability, system reliability, and digital literacy. The paper uses a descriptive and quantitative research methodology, employing both primary and secondary sources. The secondary sources include a comprehensive study of the literature available, including government publications, academic journals, and previous research studies on digital taxation and e-governance, while the primary source includes a structured questionnaire survey conducted using Google Forms among 56 individual taxpayers with experience in digital income tax returns. The data was analyzed using descriptive statistics and percentage analysis. The results show that digital filing has made a major impact on accessibility, time, and transparency, leading to increased taxpayer satisfaction, but technical glitches during peak hours and a lack of digital literacy among certain taxpayers continue to affect the system’s efficiency. The paper concludes that although digital filing has improved voluntary compliance and tax administration, further improvements in the system and awareness programs are necessary to make digital tax governance in India inclusive and sustainable.
Keywords: Digital Filing, Income Tax Returns, Taxpayer Satisfaction, Digital Governance, E- Filing System
