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Advancements in e-filing practices


  • Kai S. Koong
  • Shuming Bai
  • Lai C. Liu


Using data from the Internal Revenue Service (IRS) for the period 1995 through 2005, this study found that e filing practices are advancing gradually but steadily. Since the new millennium, online e-filing has been the fastest growing category. On the other hand, telefile is shown to be decreasing in popularity each year. The number of practitioner e-filing cases is growing at a relatively steady pace. Overall, the Digital Divide is no longer a phenomenon in the advancement towards e filing. In general, the largest growth in the number of cases is found in states with the largest population or where agriculture is a major industry. While the proportion of e-filers desired is yet to be reached, such growth trends are extremely encouraging to the IRS.

Suggested Citation

  • Kai S. Koong & Shuming Bai & Lai C. Liu, 2008. "Advancements in e-filing practices," International Journal of Electronic Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 211-226.
  • Handle: RePEc:ids:ijelfi:v:2:y:2008:i:2:p:211-226

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