The Effect of E-Taxation on Revenue Generation in Pakistan

Abstract

This study focuses to examine the impact of implementation of e-taxation on Pakistan’s revenue and economic growth. The study assessed how the implementation of E-taxation in 2009 has affected Tax to GDP ratio and Tax Revenue. In this study quantitative method was used and Pre-Post analysis was applied among various kinds of Quasi experimental research. Findings revealed that introduction of E-taxation has significant impact on revenue generation and tax-to-GDP ratio. There was significant increase in tax revenue and tax to GDP ratio after implementation of e taxation. It was also found that the phase after the introduction of mobile application achieved the highest tax revenue collection. It was recommended to continue investing in the infrastructure of e-taxation and raising consciousness about its advantages to foster higher compliance and efficiency.