Accession Number:

ADA242958

Title:

Participation and Error Rates of the Internal Revenue Service Electronic Filing System: Empirical Evidence and Implementation Lessons

Descriptive Note:

Master's thesis,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1991-03-01

Pagination or Media Count:

87.0

Abstract:

The process of collecting revenue has become increasingly costly for the Internal Revenue Service ISR in terms of requirements for storage space and complexity and time involved in converting paper returns into machine readable form. To alleviate these problems, the IRS proposed and developed the Electronic Filing System EFS which provides taxpayers the option of filing tax returns electronically. This study consists of a two year field study of the EFS in the IRS San Jose District with respect to the reasons for success or failure of the implementation of computer systems, with particular emphasis on the participation rate and the error rate. The study includes a statistical analysis of responses to two surveys distributed by the San Jose District EFS Office to determine whether there is significant evidence to indicate reasons why some users have higher error rates than others. A case study approach is used, in conjunction with available literature, to determine factors which influence the effective implementation of an information system and encourage use of the system.

Subject Categories:

  • Administration and Management
  • Computer Systems

Distribution Statement:

APPROVED FOR PUBLIC RELEASE