International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Volume 8 Issue 2
March-April 2026

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Digital Literacy Barriers in E-filing : Challenges Faced by First-time Taxpayers

Author(s) Ms. ISWARYA K, Dr. SRIANDAL ESAKKIRANI R, Ms. ANUSHIYA A
Country India
Abstract Digital transformation in public administration has significantly reshaped tax compliance systems through online filing platforms. In India, the e-filing system introduced by the Income Tax Department under the Government of India aims to enhance efficiency, transparency, and taxpayer convenience. Despite these advancements, first-time taxpayers often encounter substantial digital literacy barriers that hinder the effective utilization of the platform. Limited technical knowledge, unfamiliarity with online procedures, difficulty in understanding tax-related terminology, cyber security concerns, and language constraints create obstacles to successful e-filing. This study examines the various digital literacy challenges faced by new taxpayers and analyzes how these barriers influence their confidence, trust, and willingness to adopt the e-filing system. A structured survey was conducted among 120 first-time taxpayers from various regions and socio-economic backgrounds. The data were analyzed using Percentage Analysis, Chi-square test, and Correlation analysis. The study assessed levels of digital literacy, usability issues, and procedural difficulties experienced during e-filing. The findings reveal that inadequate digital skills and lack of awareness significantly affect independent filing and increase reliance on intermediaries. The study emphasizes the need for simplified user interfaces, multilingual support, digital awareness programs, and institutional guidance to ensure inclusive access and improve voluntary tax compliance. Strengthening digital literacy is essential for bridging the digital divide and achieving the broader objectives of effective e-governance.
Keywords Limited technical knowledge, unfamiliarity with online procedures, difficulty in understanding tax-related terminology, cyber security concerns
Published In Volume 8, Issue 2, March-April 2026
Published On 2026-03-10
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E-ISSN 2582-2160
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