Comparative evaluation of the efficiency of the Electronic Filing and Payment System (EFPS) and the Manual Filing and Payment System of the Bueau of Internal Revenue (BIR)

• Main Authors: Babasa, Leah Marie R., Go, Karen Lindy A., Go, Sheela C., Mariano, Mark P., Paulino, Carlo A., Tan, Abigael P.
• Format: text
• Language: English
• Published: Animo Repository 2002
• Subjects: Taxation > Philippines; Electronic filing of tax returns > Philippines; Electronic filing systems > Philippines; Tax administration and procedure > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14061
• Institution: De La Salle University

In line with the Bureau of Internal Revenue's (BIR) aim to collect taxes efficiently and effectively at the least cost to the government, the Electronic Filing and Payment Systems (EFPS) has been implemented. This research study endeavored to determine how efficient the new EFPS of BIR is in comparison the old manual systems. Specifically, this paper set out to evaluate the time consumed in EFPS, to assess the satisfaction derived from the system and to measure the cost associated with it, as compared to the respective time, satisfaction and cost related to the old system. The efficiency of both systems would depend on the three variable set forth.