ICT Based Service Delivery and Value Added Tax in Nepal: A Service Providers Perspective

Abstract

Modern technologies play a central role in enhancing public service systems. This study focuses on assessing the effectiveness of ICT-based service delivery in VAT system in Nepal. For this, 165 valid IRD personnel had taken from the four IROs Thamel, Putalisadak, Tripureshwor and New Baneshwor, Kathmandu through purposive judgmental sampling. Similarly, IRD, MLTO, and LTO also added beyond four IROs. Regression model, ANNOVA, and correlation were used to analyze the data in this descriptive and explanatory study design. Service efficacy was treated as the dependent variable, while ICT infrastructure, employee competency, and employee attitudes were considered independent variables. Additionally, all these factors have a significant relationship with service efficacy. All IRD servers in every office should have adequate internet access. The majority of the respondents were able to use the e-filing system effectively, suggesting the employees’ proficiency in using ICT-based VAT services. The IRD ITS and risk profiling will facilitate transparency, equity, and integration of business transactions. Further researchers could employ more variables, expand the sample size and methods.