The document discusses a study on the impact of electronic taxation systems in Namibia. The study utilized the decomposed theory of planned behavior to identify factors influencing taxpayer acceptance of e-Filing. A questionnaire survey of 48 taxpayers in Windhoek found that those using manual filing lacked computer/internet access, the main barrier to e-Filing usage. Those using e-Filing reported perceived usefulness as the primary determinant. Understanding acceptance factors can improve future e-government initiatives in Namibia and other developing countries.
. In the Namibian educational environment during COVID-19 many schools were affected as a result of
COVID-19 such as primary school, secondary school, as well as tertiary institutions experiencing challenges of
eLearning platform usage as a means of facilitating teaching and learning among learners and students as most
of them have to adapt to the new environment of the online platform. However, despite some schools had adopted
and implemented eLearning the study discovered that many schools including universities do not fully utilize the
platform implemented in their schools and as such many schools have been struggling to adapt to the new environment of online learning
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
The adoption and challenges of electronic voting technologies within the sout...IJMIT JOURNAL
Literature has shown that countries such as Brazil and India have successfully implemented electronic
voting systems and other countries are at various piloting stages to address many challenges associated
with manual paper based system such ascosts of physical ballot paper and other overheads, electoral
delays, distribution of electoral materials, and general lack of confidence in the electoral process. It is in
this context that this study explores how South African can leverage the opportunities that e-voting
presents. Manual voting is often tedious, non-secure, and time-consuming, which leads us to think about
using electronic facilities to make the process more efficient. This study proposes that the adoption of
electronic voting technologies could perhaps mitigate some of these issues and challengesin the process
improving the electoral process. The study used an on-line questionnaire which was administered to a
broader group of voters and an in-depth semi-structured interview with the Independent Electoral
Commission officials. The analysis is based on thematic analysis and diffusion of innovations theory is
adopted as a theoretical lens of analysis. The findings reveal that relative advantage, compatibility and
complexity would determine the intentions of South African voters and the Electoral Management Bodies
(IEC) to adopt e-voting technologies. Moreover, the findings also reveal several other factorsthat could
influence the adoption process. The study is limited to only voters in Cape Town and these voters were
expected to have some access to the internet. The sample size limits the generalizability of the findings of
this study.
. In the Namibian educational environment during COVID-19 many schools were affected as a result of
COVID-19 such as primary school, secondary school, as well as tertiary institutions experiencing challenges of
eLearning platform usage as a means of facilitating teaching and learning among learners and students as most
of them have to adapt to the new environment of the online platform. However, despite some schools had adopted
and implemented eLearning the study discovered that many schools including universities do not fully utilize the
platform implemented in their schools and as such many schools have been struggling to adapt to the new environment of online learning
An Investigation into the Impact of the Electronic Taxation System: A Case St...FinancialMarketCorpo
The Namibian government has benefited to date from information technology in many ways. The
current research attempts to investigate the impact of electronic taxation systems, how well it is used, understood and utilized in developing countries. The importance of understanding and influencing Namibian citizens’
acknowledgement of E-Government services is key, given the substantial investment in government communication, information system technology and the potential for cost saving. One of the most successful E-Government
initiatives, the electronic filing system (e-Filing), allows tax returns to be filed electronically. Despite many taxpayers
adopting this method, a large number are still using the traditional manual method of filing tax returns. A descriptive
research approach, namely the Quantitative method was used to evaluate the impact of electronic taxation systems.
This study utilized the decomposed theory of planned behavior with factors adjusted specifically for Namibia as a
developing country to identify the possible determinants of user acceptance of the e-Filing system among taxpayers. This exploratory study was conducted by means of a questionnaire survey. The questionnaires were completed
by 48 individual taxpayers in Windhoek, which made up the whole sample. The research instruments used were
questionnaires. The data and information collected was inspected for accuracy and completeness. Data collected
was presented in the form of tables, charts and graphs for better understanding. After the data was analyzed the
following findings and conclusions were drawn. Taxpayers using the manual method lack facilitating conditions
such as access to computer and internet resources, which was the most significant barrier to e-Filing usage, while
taxpayers using the electronic method reported perceived usefulness as the primary determinant in their decision to
use e-Filing. Understanding these acceptance factors can extend our knowledge of taxpayers’ decision-making and
lead to better arranging and usage of future EGovernment initiatives in Namibia and other developing countries.
The adoption and challenges of electronic voting technologies within the sout...IJMIT JOURNAL
Literature has shown that countries such as Brazil and India have successfully implemented electronic
voting systems and other countries are at various piloting stages to address many challenges associated
with manual paper based system such ascosts of physical ballot paper and other overheads, electoral
delays, distribution of electoral materials, and general lack of confidence in the electoral process. It is in
this context that this study explores how South African can leverage the opportunities that e-voting
presents. Manual voting is often tedious, non-secure, and time-consuming, which leads us to think about
using electronic facilities to make the process more efficient. This study proposes that the adoption of
electronic voting technologies could perhaps mitigate some of these issues and challengesin the process
improving the electoral process. The study used an on-line questionnaire which was administered to a
broader group of voters and an in-depth semi-structured interview with the Independent Electoral
Commission officials. The analysis is based on thematic analysis and diffusion of innovations theory is
adopted as a theoretical lens of analysis. The findings reveal that relative advantage, compatibility and
complexity would determine the intentions of South African voters and the Electoral Management Bodies
(IEC) to adopt e-voting technologies. Moreover, the findings also reveal several other factorsthat could
influence the adoption process. The study is limited to only voters in Cape Town and these voters were
expected to have some access to the internet. The sample size limits the generalizability of the findings of
this study.
Presentation given by Seema Hafeez, Sr. Economist, UN-DESA (Department of Economic and Social Affairs) on August 2nd, 2011 at eWorld Forum (www.eworldforum.net) in the session ICT Leader's Conclave
Political and Legal Factors affecting Electronic Government in Kurdistan EECJOURNAL
Legal factors affecting electronic government include all regulatory and law determinants that can negatively or positively affect results of market actions and decisions of management of company functioning in particular country. Electronic government (e-Government) in its simplest form can mean using information and communication technology (ICT) tools to provide services to citizens. Still with the huge benefits and synergies that e-Government grants to governments and societies, it faces many obstacles and challenges. Therefore, there are always a number of critical success factors and risks associated with e-Government. The aim of this study is to analyze the critical political and legal factors effecting on the implementation of implementing electronic government in Kurdistan. The study adopted six political and legal factors to measure the influence on implementing electronic government, these factors were; transparency of government, power distance indicator, regulations and standard, employment law, political commitment, and privacy. By using quantitative research method via applying a structure survey for the citizens in Kurdistan region of Iraq, however the findings showed that transparency of government will have significant and positive influence on implementing electronic government, power distance indicator will have significant and positive influence on implementing electronic government, regulations and standard will have significant and positive influence on implementing electronic government, employment law will have significant and positive influence on implementing electronic government and political commitment will have significant and positive influence on implementing electronic government.
The impact of e politician on the adoption of e-service perceptions from a sa...ijmpict
The purpose of this study is to establish whether the use of information technology (IT) by elected
municipal representatives, for constituency work, emboldens the adoption of e-service in municipals of a
developing country. The research data was obtained through the completion of a questionnaire by a
sample of respondents who serve as authorities of IT in South African municipals. The findings from both
descriptive and inferential data analysis of collected data confirm that the use of IT by elected municipal
representatives for constituency work impacts the adoption of e-service in municipals. Furthermore, the
use of IT by elected municipal representatives for constituency work correlated with both e-service laws
and e-service security. This study contributes to a better understanding of choices needed when planning
for the adoption of e-service initiatives in municipals of developing countries. Given that 87.2% of
respondents are aware of a high access to telephone mobile, a further research is needed to clarify why
most elected municipal representatives of a developing country choose not to exploit IT for their
constituency work, and similarly why municipals of a developing country do not exploit IT to provide
services.
This is the presentation for the seventh session of a workshop CTO developed on the Management of Universal Service Access Funds (USAFs), held in Cameroon. It analyses interventions and the formats of existing USAFs and presents the best practices in the processes.
Evaluation and Analysis of Key Performance Indicators Which Affect QoS of Mob...CSCJournals
Mobile communication is ubiquitous and it usage cut across all sections of human activities. This service has become a necessity in the daily activities of humans across the globe; from communications within organizations, healthcare, educational institutions, government agencies, the judicially, etc, all these human driven activities rely on mobile communications for prompt information delivery. Ensuring quality service delivery by the mobile network operators (MNOs) in the mobile communication space to meet the demands the loyal users is essential. Poor quality of service in mobile communication such as call setup failures, signals loss, congestion, jitter, call drops are some of the key indicators which usually have severe effect on network quality and the experience of mobile service users. This paper investigated how the quality of mobile communications are affected by Key Performance Indicators (KPI) such as Call Setup Success Rate (CSSR), Call Drop Rate (CDR), Traffic Channel (TCH) Availability, Stand-alone Dedicated Control Channel (SDCCH), and Call Setup Time (CST). These KPIs are mostly affected by severe congestions due to several factors. The paper also evaluates and analyze these factors which causes severe congestions on the mobile call traffic, the paper also sought the views and the user perception on the quality of service delivery and then provide suggestions and recommendations on how the MNOs could improve and upgrade their infrastructure to the modern technological framework, to ensure the users always have the most efficient and quality of service delivery.
The concept of local e-Government has become a key factor for delivering services in an efficient, cost
effective, transparent and convenient way, in circumstances where a) citizens do not have enough time
available to communicate with local authorities in order to perform their responsibilities and needs, and
b) information and communication technologies significantly facilitate administrative procedures and
citizens-government interaction. This paper aims to identify e-services that local authorities provide, and
to investigate their readiness for delivering these services. A pilot research has been conducted to identify
the offer of e-services by local authorities, along with e-readiness in municipalities of the Pelagonia
region in the Republic of Macedonia. The survey was carried out by means of structured interview
questions based on a modified model proposed by Partnership on Measuring ICT for Development – web
analysis of municipal websites in the region has been conducted, as well. The study reveals uneven
distribution according to the age group of users, lack of reliability and confidence for processing the needs
and requests electronically by a large part of the population, and improperly developed set of ICT tools by
local governments for providing a variety of services that can be fully processed electronically.
Application of ICT and Electronic Technology in Election Management: Challeng...IJAEMSJORNAL
This paper has presented the applications of Information Communication Technology and election management. The study has reviewed several challenges and bottleneck encountered in the electoral democratic system in Nigeria election. During the study, the use of electronic technology adoption in the electoral process has actually reduced human involvement in election process; this is due to irregularities and incessant increase in violence among electorates, party agents and other stakeholders. The relevance of this paper is to address the integration of ICT as well as electronic digital devices in carryout electrons in Nigeria. The research was conducted in the rural areas of the South-Eastern Nigeria States, it was discovered that about 60% of the respondent stated that the use of electronic technology in the deployment to rural areas has inadequate trained personnel in effective handling of the gadgets, issues on the use of card reader malfunctioning was also sported out. It was recommended that the electoral bodies should sensitized, make adequate available of electronic devices for efficient and effective election management in Nigeria.
Tanzania government has been making efforts to provide its information and services through internet. However, e-government adoption has been quite slow. Few publications explore e-government adoption in Tanzanian context; therefore, the purpose of this paper is to assess factors that influence citizen adoption of e-government in Tanzania.Design/methodology/approach- A survey was administered to elicit factors for egovernment adoption in Tanzania. Findings- The results of multiple linear regressions indicate that social influence and system quality significantly influence e-government adoption in Tanzania.Research limitation/implications- In light of these findings, researchers should conduct a similar study using other different models of e-government adoption, in order to identify more factors that influence e-government adoption in Tanzania.
Practical implications- Policy makers and e-government project teams should consider these factors to facilitate e-government adoption within the country.
Presentation given by Seema Hafeez, Sr. Economist, UN-DESA (Department of Economic and Social Affairs) on August 2nd, 2011 at eWorld Forum (www.eworldforum.net) in the session ICT Leader's Conclave
Political and Legal Factors affecting Electronic Government in Kurdistan EECJOURNAL
Legal factors affecting electronic government include all regulatory and law determinants that can negatively or positively affect results of market actions and decisions of management of company functioning in particular country. Electronic government (e-Government) in its simplest form can mean using information and communication technology (ICT) tools to provide services to citizens. Still with the huge benefits and synergies that e-Government grants to governments and societies, it faces many obstacles and challenges. Therefore, there are always a number of critical success factors and risks associated with e-Government. The aim of this study is to analyze the critical political and legal factors effecting on the implementation of implementing electronic government in Kurdistan. The study adopted six political and legal factors to measure the influence on implementing electronic government, these factors were; transparency of government, power distance indicator, regulations and standard, employment law, political commitment, and privacy. By using quantitative research method via applying a structure survey for the citizens in Kurdistan region of Iraq, however the findings showed that transparency of government will have significant and positive influence on implementing electronic government, power distance indicator will have significant and positive influence on implementing electronic government, regulations and standard will have significant and positive influence on implementing electronic government, employment law will have significant and positive influence on implementing electronic government and political commitment will have significant and positive influence on implementing electronic government.
The impact of e politician on the adoption of e-service perceptions from a sa...ijmpict
The purpose of this study is to establish whether the use of information technology (IT) by elected
municipal representatives, for constituency work, emboldens the adoption of e-service in municipals of a
developing country. The research data was obtained through the completion of a questionnaire by a
sample of respondents who serve as authorities of IT in South African municipals. The findings from both
descriptive and inferential data analysis of collected data confirm that the use of IT by elected municipal
representatives for constituency work impacts the adoption of e-service in municipals. Furthermore, the
use of IT by elected municipal representatives for constituency work correlated with both e-service laws
and e-service security. This study contributes to a better understanding of choices needed when planning
for the adoption of e-service initiatives in municipals of developing countries. Given that 87.2% of
respondents are aware of a high access to telephone mobile, a further research is needed to clarify why
most elected municipal representatives of a developing country choose not to exploit IT for their
constituency work, and similarly why municipals of a developing country do not exploit IT to provide
services.
This is the presentation for the seventh session of a workshop CTO developed on the Management of Universal Service Access Funds (USAFs), held in Cameroon. It analyses interventions and the formats of existing USAFs and presents the best practices in the processes.
Evaluation and Analysis of Key Performance Indicators Which Affect QoS of Mob...CSCJournals
Mobile communication is ubiquitous and it usage cut across all sections of human activities. This service has become a necessity in the daily activities of humans across the globe; from communications within organizations, healthcare, educational institutions, government agencies, the judicially, etc, all these human driven activities rely on mobile communications for prompt information delivery. Ensuring quality service delivery by the mobile network operators (MNOs) in the mobile communication space to meet the demands the loyal users is essential. Poor quality of service in mobile communication such as call setup failures, signals loss, congestion, jitter, call drops are some of the key indicators which usually have severe effect on network quality and the experience of mobile service users. This paper investigated how the quality of mobile communications are affected by Key Performance Indicators (KPI) such as Call Setup Success Rate (CSSR), Call Drop Rate (CDR), Traffic Channel (TCH) Availability, Stand-alone Dedicated Control Channel (SDCCH), and Call Setup Time (CST). These KPIs are mostly affected by severe congestions due to several factors. The paper also evaluates and analyze these factors which causes severe congestions on the mobile call traffic, the paper also sought the views and the user perception on the quality of service delivery and then provide suggestions and recommendations on how the MNOs could improve and upgrade their infrastructure to the modern technological framework, to ensure the users always have the most efficient and quality of service delivery.
The concept of local e-Government has become a key factor for delivering services in an efficient, cost
effective, transparent and convenient way, in circumstances where a) citizens do not have enough time
available to communicate with local authorities in order to perform their responsibilities and needs, and
b) information and communication technologies significantly facilitate administrative procedures and
citizens-government interaction. This paper aims to identify e-services that local authorities provide, and
to investigate their readiness for delivering these services. A pilot research has been conducted to identify
the offer of e-services by local authorities, along with e-readiness in municipalities of the Pelagonia
region in the Republic of Macedonia. The survey was carried out by means of structured interview
questions based on a modified model proposed by Partnership on Measuring ICT for Development – web
analysis of municipal websites in the region has been conducted, as well. The study reveals uneven
distribution according to the age group of users, lack of reliability and confidence for processing the needs
and requests electronically by a large part of the population, and improperly developed set of ICT tools by
local governments for providing a variety of services that can be fully processed electronically.
Application of ICT and Electronic Technology in Election Management: Challeng...IJAEMSJORNAL
This paper has presented the applications of Information Communication Technology and election management. The study has reviewed several challenges and bottleneck encountered in the electoral democratic system in Nigeria election. During the study, the use of electronic technology adoption in the electoral process has actually reduced human involvement in election process; this is due to irregularities and incessant increase in violence among electorates, party agents and other stakeholders. The relevance of this paper is to address the integration of ICT as well as electronic digital devices in carryout electrons in Nigeria. The research was conducted in the rural areas of the South-Eastern Nigeria States, it was discovered that about 60% of the respondent stated that the use of electronic technology in the deployment to rural areas has inadequate trained personnel in effective handling of the gadgets, issues on the use of card reader malfunctioning was also sported out. It was recommended that the electoral bodies should sensitized, make adequate available of electronic devices for efficient and effective election management in Nigeria.
Tanzania government has been making efforts to provide its information and services through internet. However, e-government adoption has been quite slow. Few publications explore e-government adoption in Tanzanian context; therefore, the purpose of this paper is to assess factors that influence citizen adoption of e-government in Tanzania.Design/methodology/approach- A survey was administered to elicit factors for egovernment adoption in Tanzania. Findings- The results of multiple linear regressions indicate that social influence and system quality significantly influence e-government adoption in Tanzania.Research limitation/implications- In light of these findings, researchers should conduct a similar study using other different models of e-government adoption, in order to identify more factors that influence e-government adoption in Tanzania.
Practical implications- Policy makers and e-government project teams should consider these factors to facilitate e-government adoption within the country.
A Proposed Transformation Model for Integration Between E-justice Application...Eswar Publications
The electronic services become an important integral part of the Information Systems which supported by the term e-government. Many traditional business systems are now shifting to electronic systems and that in the midst of tremendous information, which is stored inside these systems. There are many researches in business information systems and their importance and advantages. Transforming business information systems to gain profit especially in government services is more difficult. This paper discusses the factors effects on the transformation of business information system represented in the State Council of Egypt information systems as a case study to an electronic inquiries system.
E-government Implementation in Kenya, an evaluation of Factors hindering or p...Editor IJCATR
Use of ICT in Government has ability to improve service delivery to its citizens, and yet many developing countries have
lagged behind in the implementation of E-government. Many e-government initiatives also failed to achieve their objectives in
developing countries. This paper therefore aims to identify critical failure or success factors in Kenya, using Heeks’ Factor Model. A
survey questionnaire was developed and data were collected and analyzed from officials and interested citizens. The analysis result
enabled to highlight seven specific success and failure factors in Kenya. The enablers of e-government projects are good strategy
formulation, internal and external drive, employee competence and enough funding, whereas main failure of e-government are weak
ICT infrastructure, poor Project management and Design. Data analysis highlights both strengths and weaknesses for each factor or
factor. Finally, the study ends up with recommendations for policy makers to shape the future of e-government system in developing
countries.
The Role of Technology Acceptance Model in Explaining Effect on E-Commerce Ap...IJMIT JOURNAL
Today e-commerce has become crucial element to transform some of the world countries into an information society. Business to consumer (B2C) in the developing countries is not yet a normalcy as compared to the developed countries. Consumer behaviour research has shown disappointing results regarding the overall use of the Web for online shopping, despite its considerable promise as a channel for commerce. As the use of the Internet continues to grow in all aspects of daily life, there is an increasing need to better understand what trends of internet usage and to study the barriers and problem of ecommerce adoption. Hence, the purpose of this research is to define how far Technology Acceptance Model (TAM) contributed in e-commerce adoption. Data for this study was collected by the means of a survey conducted in Malaysia in 2010. A total of 611 questionnaire forms were delivered to respondents. The location of respondents was within Penang state. By studying this sample, conclusions would be drawn to generalize the interests of the population.
The most difficult and extensive task a national statistical office performs is a population census, which
involves mapping a nation's population, enlisting and training a sizable number of enumerators, running a
wide-ranging publicity campaign, encouraging every household to participate, gathering personal data,
compiling a sizable amount of completed questionnaires, and analyzing and disseminating the results.
According to the report, the traditional tablet-based census method utilized by the Namibia Statistic
Agency has a number of drawbacks, including data loss and a protracted procedure. The goal of the study
was to create a web-based application to support the Namibia Statistic Agency's (NSA) present system. The
study employed a qualitative research methodology, and participants' issues and points of view were
elicited using a descriptive research design. The research's findings showed that the web-based application
for the census will cut down on the amount of time needed for data entry collecting and that the budget for
the census will fall since the web-based system will cost less overall. The report concludes by
recommending the NSA to consider employing the web-based application for its subsequent population
count in order to do away with and simplify the manual data collection process.
The most difficult and extensive task a national statistical office performs is a population census, which
involves mapping a nation's population, enlisting and training a sizable number of enumerators, running a
wide-ranging publicity campaign, encouraging every household to participate, gathering personal data,
compiling a sizable amount of completed questionnaires, and analyzing and disseminating the results.
According to the report, the traditional tablet-based census method utilized by the Namibia Statistic
Agency has a number of drawbacks, including data loss and a protracted procedure. The goal of the study
was to create a web-based application to support the Namibia Statistic Agency's (NSA) present system. The
study employed a qualitative research methodology, and participants' issues and points of view were
elicited using a descriptive research design. The research's findings showed that the web-based application
for the census will cut down on the amount of time needed for data entry collecting and that the budget for
the census will fall since the web-based system will cost less overall. The report concludes by
recommending the NSA to consider employing the web-based application for its subsequent population
count in order to do away with and simplify the manual data collection process.
ABSTRACT : This research aims to analyze the attitude of acceptance of tax system (electronic invoice) by
taxpayers in Sulawesi through three independent variables, namely perceived usefulness, ease of use, and
enjoyment. This study uses a quantitative approach with primary data. Data collected from distributing
questionnaires to 101 respondents after that processed using Smart PLS Version 4. The findings of this study are
that all hypotheses are accepted that all three independent variables have a positive and significant effect on the
attitude of taxpayers to use efaktur.
KEYWORDS : ease of use, enjoyment, technology information system,usefulness,value added tax
E-BANKING IMPLEMENTATION AND TECHNOLOGY ACCEPTANCE IN THE RAFIDAIN AND RASHEE...Hosam alden
n the third millennium, e-banking system has been adopted globally in the banking industry. On the other hand, Iraq as a nation with less developed IT adoption has not integrated this system in its banking services, instead of its current acknowledgement on the advantages of ebanking technology in competition among banking service providers. In
contrast, Iraqi banks still keep on adopting traditional banking system to
deliver the majority of their services which in this case are paper-based
work system. This is greatly resulted from the hesitation of bank
employees to adopt new banking technologies. This study aims to
identify the impact of hypothesis between e-banking system and Iraqi
banks employee perspective. This study was conducted by taking sample
of employee from two biggest public banks in Iraq which are ALRAFIDAIN and AL-RASHEED. A survey through questionnaires on the
website was used as the instrument to collect the data were analyzed
using PLS software. Technology Acceptance model(TAM) as a basic
foundation with independent variables Perceived Usefulness, Perceived
Ease of Use, Perceived IT Beliefs and Task–Technology Fit, Attitude as
Intervening and Intention to Use as dependent variable. The result of
hypothesis analysis reveals that there is a significant impact among all
variables to attitude, but Perceived Ease of Use, it does not apply variable
from those analysis it is depicted that Perceived Ease of Use does not impact to the perception of the implementation of e-banking system in Iraqi banks.
Running Head W6 Case StudiesW6 Case Studies- Business Intellige.docxjeffsrosalyn
Running Head: W6 Case Studies
W6 Case Studies- Business Intelligence 2
<>
University of the Cumberland’s
ITS-531-09 Business Intelligence
Professor: <>
27th Nov 2019
Table of Contents
Introduction3
Application case - Tax Collections Optimization for New York State3
1. What is the key difference between the former tax collection system and the new system?3
2. List at least three benefits that were derived from implementing the new system.3
3. In what ways do analytics and optimization support the generation of an efficient tax collection system?4
4. Why was tax collection a target for decreasing the budget deficit in the State of New York?4
Diagram15
Application case - Solving Crimes by Sharing Digital Forensic Knowledge.6
1. Why should digital forensics information be shared among law enforcement communities?6
2. What does egocentric theory suggest about knowledge sharing?6
3. What behavior did the developers of NRDFI observe in terms of use of the system?7
4. What additional features might enhance the use and value of such a KMS?7
Conclusion.8
Diagram28
Introduction
There are several difference amid the previous former tax collection and the new tax system. The state incorporated new system that also brought about some several changes on budget deficit and tax collection system. The new system also created more effective and efficient policies and rules on tax collection reducing the need of too many personnel. This paper discusses about both the old system and the new system.Application case - Tax Collections Optimization for New York State1. What is the key difference between the former tax collection system and the new system?
First and foremost, difference in that the previous tax system has rigid rules that took a long time to adopt since it needed too much resources while the new system had simple rules that took a short time to implement. Secondly the previous tax system emphasized on what could be done while the new system focus on what should be done by the tax collection officers. Previously the tax collection system employed the linear approach method for the identification and collection of delinquent taxes while the new system incorporated smarter decision on which of the delinquent cases to focus on first within the available framework. The new system was much different from the old system since it utilized the C-RL methodology to set up rules for tax collection while the old one did not incorporate any methodology when setting up new rules.2. List at least three benefits that were derived from implementing the new system.
Implementing the new system brought about several advantages. To begin with, the new system that was adopted in the year 2009 allowed the tax collection agency to only gather the delinquent tax whenever it was needed. Second benefit for implementing the new tax system was the fact that there was evident year to year rise in revenue collected from 2007 to 2010 that summed up to 83 million. An.
Impact of Information Technology on Performance of Banks in NigeriaAJHSSR Journal
Over the last two decades, the Nigerian banking sector has witnessed some upsurge in the use
of technology for service delivery. However, concerns have been expressed as to whether cost and other
challenges of adopting information technology can be justified by performance. Accordingly, this study sought
to examine the relationship between different e-banking channels and the profitability of organisations in
Nigeria. Four e-banking channels,(automatic teller machines, point of sales, internet banking transactions and
electronic mobile banking) were identified and regressed against return on equity (ROE) of Deposit Money
Banks operating in Nigeria between 2006 and 2016. A panel data regression model was formulated and tested
using the generalized method of moment approach. The result revealed that the overall impact of electronic
banking on profitability of Deposit Money Banks operating in Nigeria was significant and positive. The study
recommends that critical stakeholders and beneficiaries of electronic banking – the government, regulatory
authorities and the banks should collaborate to put in place an enabling operating environment and an effective
regulatory framework to bring about optimal deployment of these services to customers
APPLICATION OF TWO-STAGE MCDM TECHNIQUES IN EVALUATING THE PERFORMANCE OF ELE...IJDKP
Electronic payment systems act as a catalyst in the economic development of many developing countries. However, their evaluation has become a daunting task over the years. This research employed a two-stage multi-criteria decision analysis (MCDA) to evaluate e-payment systems in Ghana. The AHP method was utilized to find the contribution scores of the various criteria for the performance of the e-payment systems.
With the aid of the Probability Linguistic-TOPSIS (PL-TOPSIS) approach, we obtained the performance scores of the e-payment systems and ranked them. Among the six indicators employed in this study, we found cost-effectiveness to be the major indicator of an e-payment system performance. The performance ranking results indicated that credit/debit card has the highest performance score, followed by mobile money, ATM, online banking, and E-zwitch, respectively. We contribute to literature by providing intuitions on how AHP and PL-TOPSIS methods can be applied to evaluate the performance of e-payment systems.
APPLICATION OF TWO-STAGE MCDM TECHNIQUES IN EVALUATING THE PERFORMANCE OF ELE...IJDKP
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2. 34 Kylie Shannan Fourie and Nikodemus Angula
therefore aims to address is the identification of the deter-
minants of user acceptance of e-Filing in Namibia (e.g.
Ramoo, 2006; Fu, Farn and Chao, 2006; Hung, Chang and
Yu, 2006; Carter, Schaupp, Hobbs and Campbell, 2011).
1.1 Statement of the problem
It appears clear there’s need of consider that has been con-
ducted within the region of Technology Acceptance Model
(TAM) among e-Filing taxpayers, particularly in Namibia.
Hence, the study aims to contribute to the information of
data innovation. Due to this issue on utilizing e-filling tax-
payers were awkward with e-filing as they were new with
electronic exchanges and a few said they were not com-
puter smart (The Star, May 4th, 2006). In addition, most
of taxpayers’ were 12 very concerned if Inland Revenue
Department directly changes the whole manual tax return
process to e-Filing because of their inability to use inter-
net and less computer skill, slow response to e-Filing was
mainly because of people’s habit of doing their assessment
at last minute. It is difficult to accept a new technology
since there is a concern about the security (The Star, Decem-
ber 31st, 2003).
If IRD is to achieve its goal of paperless transactions and
realize a return on its investment with the e-Filing system,
there is a need to understand the acceptance decision of
taxpayers with regard to the e-Filing system and identify
the factors that can affect their decision to use or not use
this system.
1.2 Objectives of the study
1.2.1 The main research objective
The primary objective of the study was to assess the prob-
lems and prospects of E-Filing of income tax returns based
on this primary objective,
Other specific and detailed objectives were drawn as
follow:
• To consider the concepts and need for E-filing system
of income tax.
• To know whether the modern system of E-filing is a
welcoming note for developing country.
• To explore whether the tax payers have issues while
using E-filing system.
• To compare the satisfaction level of assesses between
E-filling and manual filling of tax returns
1.3 Significance of study
Throughout this study, the main focus would be on taxpay-
ers’ intention in using e-Filing exploring their intention. In
addition, this study assisted the Inland Revenue Depart-
ment to improve e-Filing performance according to TAM
determinants and in line with the Government’s Informa-
tion Technology Policy. Based on the result of this study, it
is expected that there be more trainings and seminars to be
conducted in order to improve e-Filing usage and compli-
ance. However, this system will be fully implemented after
it is widely accepted by the population in Namibia. Ericah
Shafuduh executive director and Justus Mwafongwe com-
missioner for Inland Revenue Department have stated that
the process of upgrading e-Filing system services for tax-
payers will improve the level of taxpayers’ compliance.
Subsequently, the intention of taxpayers will be enhanced
positively and in turn it will grow their compliance.
Dates will be extended for submission giving taxpayers
more time to submit their returns on ITAS, incentive pro-
grams are being introduced to taxpayers (Bandt, 2019).
1.4 Delimitation of the study
The study will be conducted in Windhoek. Although Min-
istry of Finance is situated in other regions the study will
only focus on individuals Windhoek due to the inadequate
resources at the disposal of the researcher.
1.5 Limitations of the study
There are several limitations of the study. The sample of
the experimental group is small. There will be only 50
taxpayers and it might not represent the majority of the
taxpayers of Windhoek. Besides, this research only con-
ducted descriptive research, meaning only describes data
and characteristics about the population or phenomenon
being studied.
1.6 Theoretical framework adopted
by previous studies
Research model. This study is a combination between the
model of TAM and TPB and a construct from a previous
research (Wang, 2002; Chang et al., 2005; Lu et al., 2010).
The build of this research exist to ease the use, purpose,
credibility, attitude, subjective norm, social control, inten-
tion, and behavior.
2 Methodology
A descriptive research approach, namely the Quantitative
method was used to evaluate the impact of electronic tax-
ation systems. This study utilized the decomposed theory
of planned behavior with factors adjusted specifically for
Namibia as a developing country to identify the possi-
ble determinants of user acceptance of the e-Filing system
among taxpayers. This exploratory study was conducted
by means of a questionnaire survey. The questionnaires
were completed by 48 individual taxpayers in Windhoek,
3. An Investigation into the Impact of the Electronic Taxation System: A Case Study of Namibia 35
which made up the whole sample. The research instru-
ments used were questionnaires. The data and information
collected was inspected for accuracy and completeness.
Data collected was presented in the form of tables, charts
and graphs for better understanding. After the data was
analyzed the following findings and conclusions were
drawn. Taxpayers using the manual method lack facili-
tating conditions such as access to computer and internet
resources, which was the most significant barrier to e-
Filing usage, while taxpayers using the electronic method
reported perceived usefulness as the primary determi-
nant in their decision to use e-Filing. Understanding these
acceptance factors can extend our knowledge of taxpayers’
decision-making and lead to better arranging and usage
of future EGovernment initiatives in Namibia and other
developing countries
3 Literature Review
This study has borrowed from existing research done on
the same topic of study on tax compliances among indi-
vidual taxpayers. It is influenced by the following theories
which have been put across by various scholars with tax
return technologies to speed up tax form filling.
3.1 Overview of e-filing in Namibia
Inland Revenue Department (IRD) aims to diminish man-
ual or paper-based Income Tax Return Forms (IRTF) and
motivate taxpayer to use e-Filing service. This applica-
tion was initially introduced to corporate taxpayers in 2018
and a year later to individual taxpayers in 2019. Minis-
ter of Finance Callle Schlettwein, said the ministry’s point
is to reach target of 90 percent of the citizens populace
as e-filers by June 2020. In 2020, approximately 13 per
cent of the total registered individual Namibian taxpayers
is using e-filing application (Bandt, 2019). The exchanges
conducted through transactions e-Filing is secured by open
key framework innovation which allows users to file their
IRTF online from any location. This application is also to
assists the users to fill, compute and submit their IRTF eas-
ily, safely, and accurately. It also allows Tax refunds to be
processed early if IRTF submitted online. The types of ITRF
that can be sent via e-Filing Return for Individual, Return
for Individual Business or Farmer, Return for Salaried Per-
son or Pensioner, Return for Provisional Tax, Return for
Employee Tax, Return for Companies and Close Corpo-
ration, Return for VAT, Return for VAT Import, Return
for Withholding Tax on Services rendered by non-resident,
Return for Withholding Tax on Interest for Residents,
Return for Withholding Tax on Interest for Non-Residents,
Return for Tax on Royalties, Return for Tax on Royalties,
Return for Reconciliation of Tax Deductions. Return for
Individual Business of Farmer needs to be provided by an
individual who is a resident in Namibia and at the same
time has a business income. On the other hand, return for
SalariedPerson or Pensioner is for individuals where their
incomes are assessed under Section 1 of the Income Tax Act
1981 and be completed by individual residents who have
income other than business. The due date for submission
of Return for Salaried Person or Pensioner is 30th June but
this year extension till end of September 2020 were given.
Disappointment to comply will result of the penalty under
subsection 24 of the Income Tax Act 1981.
4 Discussion of Results
This section presents and discusses the findings of the
study. The respondent of this study was personal taxpayers
who utilize e-filing tax system and are situated in Wind-
hoek. The researchers collected the data from 22 May until
30 September 2020. This is due to the fact that individ-
ual taxpayers need to submit their e-Filing return before
30th of June, which was extended till 30th of September
2020 and extended again because of the excel spread sheets
created by that were not successfully used by businesses.
The number of questionnaire spread was 55 and the ones
could process were 50 questionnaires or around to 96%.
The number of samples and the rate of questionnaire return
are shown in Table 1.
A total of 55 questionnaires we sent out 48 sampled
respondents completed the questionnaires translating to
98% response rate. The researcher considered the response
adequate since respondents from all the taxpayers’ strata as
per the sample design responded. According to Mugenda
(2009), a response rate of over 60% of the respondents is
considered adequate but if unresponsive rate is high, the
researcher is required to do a follow up study to check the
factors behind the lack of response since it can be a relevant
factor in the study. High response rates reduce the risk of
bias in the responses.
4.1 Discussion
4.2 Analyzing the demographic rate
of respondents
The results as presented in Table 2 showed that majority of
the nine respondents were female between the ages of 20
Table 1. Sample and the rate of return of the questionnaire.
Description Total Percentage
Spread Questionnaire 55 100%
Unreturned Questionnaire 6 12%
Returned Questionnaire 49 98%
Incomplete Questionnaire 1 2%
Unprocessed Questionnaire 1 2%
Processed Questionnaire 48 96%
4. 36 Kylie Shannan Fourie and Nikodemus Angula
Table 2. Displays the respondent demography data.
5 4
2 1
9
6
6
2
AGE 20-29 AGE 30-39 AGE 40-49 AGE 50 ABOVE
Demographic Rate
Male Female
Table 3. Sources of awareness regarding e-filling.
2%
0%
8%
8%
82%
Source
Newspaper
IT Website
Media
Friends
All of the Above
to 29 while five respondents were male between the ages
of 20 to 29, this gives a majority of fourteen respondent’s
the total male respondents were 12 which gives fair bal-
ance. The least respondents were 50 and above as most
of the people that age are retired and are not as computer
literate.
4.3 Analyzing the source of awareness
regarding to e-filling
The above Table 3 shows the awareness of the respon-
dents towards electronic filing. The study concluded that
although, maximum respondents learned about ITAS form
all the sources which include the newspapers, IT Web-
sites, media and friends. This indicates that ITAS is widely
spread all over Windhoek.
4.4 Analyzing the places individual taxpayers
made use of e-filling
The above Table 4 shows the location of e-filling of the
respondents towards. Majority of the respondents con-
cluded that the make use made use of all the above
mentioned locations which are cyber cafes, the offices and
their home, which suggest that e-filling can be done at
any location as long as they have internet connection.
Table 4. Location of e-filling.
0%
25%
0%
75%
Locaon
Cyber Café
In the Office
At Home
All of the Above
Table 5. Time consumed.
8%
21%
40%
31%
Time
More than 2 hours
1 to 2 hours
30 min to 1 hour
Less than 30 min
Thus benefiting anyone who might not be close to IRD at
the time, making filling immediate and easy.
4.5 Analyzing the time each individual
spends when filling a return of ITAS
Table 5 analyzed the time spent when filling a return ITAS,
this study revealed that 40% of individual taxpayers take
30 min to an hour when submitting on ITAS, 31% said that
they fill with in 30 min, whereas 21% take an hour to two
hours and 8% take more than two hours.
4.6 Analyzing the errors and difficulties faced
by individuals while using e-filling
Table 6 shows whether ITAS had any errors and difficulty
when submitting returns and the study revealed that 96%
of the individuals faced errors and difficulty.
4.7 Analyzing whether e-filing is costly
Table 7 shows whether ITAS was costly the study infor-
mation on one-filling has helped reduced cost of taxpayers
costly, 19% said yes it is costly while 81% said no it is not
costly.
5. An Investigation into the Impact of the Electronic Taxation System: A Case Study of Namibia 37
Table 6. Errors and difficulty while e-filling.
96%
4%
Errors Difficulty
Yes
No
Table 7. Was the digital signature costly.
81%
19%
Costly
No
Yes
5 Conclusion
Based on the findings, conclusion, recommendations and
the limitations of the study, further research could be sug-
gested to cover the following areas in order to confirm the
findings of this study and expand the knowledge in this
area. First, further studies should be done on small tax-
payers in other tax districts either considered to be more
advanced or less advanced than of Windhoek in order to
have a holistic conclusion on the effect of online system
on tax compliance in Namibia. Similarly, a study should
be done among medium taxpayers as well as individual
taxpayers.
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