The Perceived Impact of Digital Transformation in Tax Administration in Eswatini

Abstract

The study investigated the perceived impact of digital transformation on tax administration in Eswatini, focusing on tax compliance and taxpayer satisfaction. By studying the experiences and perceptions of taxpayers with a turnover above SZL100 million in, the research aims to identify factors influencing customer perceptions of digital transformation, its effects on tax compliance efficiency, and the benefits and challenges faced by taxpayers. Data collection was conducted using Google Forms, targeting all taxpayers in the large segment, with analysis based on Digital Transformation Theory. The study highlights factors influencing positive or negative taxpayer perceptions, along with challenges encountered with the E-tax system. Results indicated that digital transformation has notably improved taxpayer compliance behaviour. Further research incorporating the theory of planned behaviour and expanding the survey to the other turnover segments is suggested to comprehensively understand the impact of digital transformation in tax administration. Policy recommendations include regulating data privacy by establishing clear regulations to protect taxpayer data and ensure privacy in digital transactions.