This title slide presents "An Evolution of Digital Tax Administration and E-Filing System in India" as the main topic. It is an academic presentation by Bhagyashree Mandloi.

An Evolution of Digital Tax Administration and E-Filing System in India

Academic Presentation by Bhagyashree Mandloi

This abstract overviews the digital transformation of India's tax administration, evolving from manual processes to e-filing systems. It highlights implementation challenges, assesses impacts on efficiency and compliance, and draws from primary data (N=50) and secondary sources.

Abstract

• Overview of digital transformation in India's tax administration.
• Evolution from manual processes to e-filing systems.
• Highlights challenges faced during implementation.
• Assesses impacts on efficiency and compliance.
• Based on primary data (N=50) and secondary sources.

The "Objectives" slide outlines four key goals for studying India's digital tax systems. These include tracing their evolution, analyzing e-filing adoption and efficiency, evaluating user satisfaction via primary data, and proposing future improvements.

Objectives

• Trace evolution of digital tax systems in India.
• Analyze e-filing adoption and efficiency.
• Evaluate user satisfaction via primary data.
• Propose improvements for future.

Source: An Evolution of Digital Tax Administration and E-Filing System in India by Bhagyashree Mandloi

The slide outlines two research questions: the evolution of e-filing from 2020-2024 and user perceptions of the system. It also presents two hypotheses: e-filing improves tax compliance, and digital tools reduce filing errors (supported by an N=50 survey).

Research Questions & Hypotheses

| Q1: How has e-filing evolved from 2020-2024? Q2: What are user perceptions of the e-filing system? | H1: E-filing improves tax compliance. H2: Digital tools reduce filing errors (supported by N=50 survey). |

The Methodology stats slide reports 50 total respondents from the primary survey. It breaks down the sample into 30 professionals (60%) and 20 individuals (40%).

Methodology

• 50: Total Respondents

Primary survey participants

• 30: Professionals

60% of sample

• 20: Individuals

40% of sample Source: Primary Survey (N=50) & Government Reports

70% of respondents reported high ease-of-use satisfaction, 20% moderate, and 10% low. Additionally, 85% of users reported time savings.

Key Findings: Primary Data

• 70%: High Ease-of-Use

Satisfaction from respondents

• 20%: Moderate Ease-of-Use

Satisfaction from respondents

• 10%: Low Ease-of-Use

Satisfaction from respondents

• 85%: Time Savings

Reported by users Source: Primary survey (N=50)

This timeline from secondary data tracks e-filing returns surging from 75 million in 2020 (pandemic-driven) to 90 million in 2021 and 110 million in 2022. Growth continued to 135 million in 2023, projecting 160 million in 2024 due to system enhancements and digital evolution.

Key Findings: Secondary Data

2020: 75 Million E-Filing Returns Pandemic accelerates digital filings to 75 million returns. 2021: Growth to 90 Million Returns E-filing adoption rises steadily to 90 million submissions. 2022: 110 Million Digital Filings Continued surge reaches 110 million e-returns processed. 2023: 135 Million Returns Submitted System enhancements drive growth to 135 million filings. 2024: Projected 160 Million Returns Forecasted peak at 160 million amid digital evolution.

Source: Income Tax India reports.

The Discussion slide highlights how efficiency and accessibility in e-filing boost tax compliance, while the digital divide restricts rural taxpayer participation. It urges policies to close infrastructure gaps and endorses evolving inclusive e-filing systems.

Discussion

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• Efficiency and accessibility enhance tax compliance.
• Digital divide limits rural taxpayer participation.
• Policy must address infrastructure gaps.
• Findings support inclusive e-filing evolution.

Source: Bhagyashree Mandloi: An Evolution of Digital Tax Administration and E-Filing System in India

The Recommendations slide lists four key actions: enhancing mobile apps for rural users and implementing AI-driven error checks. It also recommends developing comprehensive training programs and integrating UPI for seamless payments.

Recommendations

• Enhance mobile apps for rural users.
• Implement AI-driven error checks.
• Develop comprehensive training programs.
• Integrate UPI for seamless payments.

Source: Bhagyashree Mandloi

Digital tax evolution boosts compliance and efficiency. Primary data (N=50) affirms user benefits; secondary data shows rapid e-filing growth. Future: Inclusive digital administration.