INVESTIGATING FACTORS INFLUENCING THE ADOPTION OF INCOME TAX E-FILLING IN SOUTH AFRICA

Abstract

Operational workflows across numerous sectors have been fundamentally reconfigured as organisations transition from conventional paper-based systems to digitally mediated administration, commonly termed e-administration. Within this broader transformation, the Government of South Africa has similarly adopted digital mechanisms, most notably through the introduction of an electronic filing platform for annual income tax declarations. This study aims to examine the determinants influencing the uptake of electronic income tax filing within the South African context. To achieve this objective, a quantitative methodological approach was employed, supported by a descriptive research design. Empirical findings indicate that four of the five examined constructs performance expectancy, effort expectancy, social influence, and trust in government exert a statistically significant influence on taxpayers’ propensity to adopt the e-filing system. In contrast, trust in the internet was found to have no meaningful or statistically significant effect on user adoption behaviour. Given the evidence that taxpayers are increasingly inclined towards submitting annual returns via digital platforms, it is recommended that policymakers strengthen regulatory and institutional frameworks to further incentivise e-filing utilisation, particularly through platforms such as the SARS Mobile App. Concurrently, the government should sustain and reinforce its credibility as a dependable public institution, specifically through the South African Revenue Service, while ensuring continuous optimisation of the e-filing infrastructure, with a strategic focus on enhancing system performance and user expectations. Strengthening institutional trust alongside improving functional system efficiency will be critical in fostering sustained adoption of electronic income tax submission mechanisms in South Africa.