Authors :
Raja Ram Adhikari
Volume/Issue :
Volume 7 - 2022, Issue 6 - June
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3Idfds5
DOI :
https://doi.org/10.5281/zenodo.6791659
Abstract :
ICT as a crucial tool for digitalizing and
improving the operating system , transparent and
prompt service delivery of tax revenue administration.
The main objective of the research was to examine the
cost efficiency in tax administration through ICT. The
secondary data was collected from Ministry of Finance,
GON, Economic survey and various years’ annual report
of IRD. Similarly, primary data was gathered through
the questionnaire survey from the business organization
registered in VAT at Inland Revenue offices New road
conducted during November 2021 to April 2022. The
sample size was 140 purposive judgmentally in which
89.29% (125) respondents respond. The collected data
was administered through SPSS version 18.0. Descriptive
and inferential analysis had been made for the research
design approach. The revenue collection cost per
thousand was decreasing subsequently after the
application of ICT. Similarly, almost respondents agree
that ICT based service delivery (E-VAT) save both time
and cost. Service recipient’s major dissatisfaction
regarding ICT reduced the time and cost in E-VAT was
respondent’s faced the web log in and hang problem while
e-filling. By descriptive analysis, almost respondents
agree regarding the time saving, increased operating
system through ICT and all of the variables were
significant at 5% significance level.
Keywords :
ICT, IRD, VAT, Time and Cost saving, operating system, Availability and speedy.
ICT as a crucial tool for digitalizing and
improving the operating system , transparent and
prompt service delivery of tax revenue administration.
The main objective of the research was to examine the
cost efficiency in tax administration through ICT. The
secondary data was collected from Ministry of Finance,
GON, Economic survey and various years’ annual report
of IRD. Similarly, primary data was gathered through
the questionnaire survey from the business organization
registered in VAT at Inland Revenue offices New road
conducted during November 2021 to April 2022. The
sample size was 140 purposive judgmentally in which
89.29% (125) respondents respond. The collected data
was administered through SPSS version 18.0. Descriptive
and inferential analysis had been made for the research
design approach. The revenue collection cost per
thousand was decreasing subsequently after the
application of ICT. Similarly, almost respondents agree
that ICT based service delivery (E-VAT) save both time
and cost. Service recipient’s major dissatisfaction
regarding ICT reduced the time and cost in E-VAT was
respondent’s faced the web log in and hang problem while
e-filling. By descriptive analysis, almost respondents
agree regarding the time saving, increased operating
system through ICT and all of the variables were
significant at 5% significance level.
Keywords :
ICT, IRD, VAT, Time and Cost saving, operating system, Availability and speedy.
