Implementing Electronic Filing of Tax Returns: Insights from the Singapore Experience

Abstract

Organizations around the world have increasingly realized the importance of leveraging information technology and the Internet to streamline government services and provide better customer services to its customers. This paper describes the implementation of electronic filing (e-filing) of income taxes by the Inland Revenue Authority of Singapore (IRAS), the government agency responsible for administration, assessment, collection and enforcement of tax payments. The motivations behind e-filing, project implementation, promoting e-filing and results achieved are described. In addition, the issues and insights gained from IRAS’s experience, which serves as important lessons to other companies intending to leverage IT and the Internet, are examined.

Keywords:

• electronic filing
• Internet
• IRAS
• Singapore
• issues lessons
• challenges
• tax

Additional information

Notes on contributors

Thompson S.H. Teo

Thompson S.H. Teo is Information Systems Area Coordinator and Associate Professor in the Department of Decision Sciences at the NUS Business School. His research interests include the strategic uses of IT, e-commerce, adoption and diffusion of IT, and strategic IT management and planning. He has published more than 80 papers in international refereed journals such as Communications of the ACM, Communications of the AIS, Database, Decision Sciences, Decision Support Systems, European Journal of Information Systems, Information and Management, International Journal of Electronic Commerce, Internet Research, Journal of IT Cases and Applications, Journal of the AIS, Journal of Management Information Systems and Omega. He is also on the editorial board of several IS journals such as Communications of the AIS, European Journal of Information Systems, International Journal of Electronic Business, Internet Research, Journal of IT Case and Application Research and Omega.

Poh Kam Wong

Poh Kam Wong is the Director of the Centre for Management of Innovation and Technopreneurship (formerly known as the Centre for Management of Technology) and Deputy Director of the Graduate School of Business at the National University of Singapore. Dr. Wong obtained his B.Sc.’s, MSc. and Ph.D. from the Massachusetts Institute of Technology. He has consulted widely for international agencies (e.g. World Bank, Asian Development Bank, UNIDO, UNESCAP), various government agencies in Singapore (e.g. Economic Development Board, National Science and Technology Board, and National Computer Board), as well as various private companies. His research interests include the economics and management of technological innovation, national science and technology policy of East Asia countries, East Asian industrial development strategies and technology entrepreneurship. He has published numerous papers in international refereed journals such as Electronic Markets, IEEE Transactions on Engineering Management, Information Systems Research, Journal of Business Venturing, Omega and Organization Science.