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1 – 10 of over 14000
Article
Publication date: 14 June 2013

Shih‐wu Liang and Hsi‐peng Lu

The purpose of this paper is to investigate the factors that influence the willingness of the public to adopt online tax filing services.

2341

Abstract

Purpose

The purpose of this paper is to investigate the factors that influence the willingness of the public to adopt online tax filing services.

Design/methodology/approach

An online survey was conducted from which 400 valid questionnaires were recovered. The questionnaire data were used to research the degree of acceptance among Taiwanese taxpayers with regard to the online tax filing system. Respondents were classified into existing users (who were sub‐categorised into early adopters and late adopters) and potential adopters.

Findings

The results demonstrate that the perceived attributes of trialability and observability significantly influence the adoption intention of late adopters. However, these attributes did not have a significant influence on early adopters. Social norms and the perceived attributes of relative advantage, compatibility, and complexity significantly influence the adoption intention of current users. For potential adopters, only social norms had a significant effect on their intention to use the online tax filing system.

Practical implications

This study recommends that a more convenient and user‐friendly design for online tax‐filing processes would enhance the perception of the system and encourage taxpayers to continue or consider using this e‐government service.

Originality/value

While online tax‐filing systems are getting more attention in e‐government development, little is known about why people are willing to use them. This paper investigates the reasons by applying innovation diffusion theory, social cognitive theory and contingency theory. The results could be applicable to other e‐government services.

Article
Publication date: 6 February 2017

Syed Kashif Raza Zaidi, Cassy Daniels Henderson and Gaurav Gupta

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior…

1430

Abstract

Purpose

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy.

Design/methodology/approach

A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed.

Findings

Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US.

Practical implications

The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process.

Originality/value

This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 9 December 2020

Jeremy Lee and Alexey Nikitkov

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce…

Abstract

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

Article
Publication date: 1 August 2008

José Carlos Pinho and Isabel Maria Macedo

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important…

1084

Abstract

Purpose

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important role in modern public administrative management. Specifically, this paper examines the taxation services offered through the web‐based electronic declaration system.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. Structural equation modelling was used to test the conceptual model.

Findings

The results of this empirical study validate four out of five hypotheses. It was found that convenience is an important antecedent of both satisfaction and online service quality. Additionally, findings suggest that both the degree of satisfaction and online service quality impacts on the intention of using the taxation website. Overall, results indicate that most of the relationships examined in the private service sector can be extended to the e‐government context.

Practical implications

This paper offers the opportunity to rethink how the Portuguese Department of Taxation web site provides online services and how it satisfies the needs of users while complying with their fiscal obligations.

Originality/value

Despite the entrenched nature of governmental bureaucracy which slows down the adoption of the Internet, market pressures toward fulfilling users' needs has become an increasingly important requirement. This study revealed that the proposed research model, which derives from the private sector, is relevant to the public services context.

Details

Transforming Government: People, Process and Policy, vol. 2 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Article
Publication date: 12 October 2007

José Carlos Pinho, Isabel Maria Macedo and Albertina Paula Monteiro

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation…

1550

Abstract

Purpose

The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses.

Findings

Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction.

Practical implications

This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations.

Originality/value

This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.

Details

EuroMed Journal of Business, vol. 2 no. 2
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 2 August 2011

Ramlah Hussein, Norshidah Mohamed, Abd Rahman Ahlan and Murni Mahmud

The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.

2996

Abstract

Purpose

The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.

Design/methodology/approach

The study used quantitative approach methodology. In total, 500 self‐administered questionnaires were distributed and 411 were found usable for data analysis; 14 hypotheses were formulated and tested.

Findings

Perceived ease of use and perceived usefulness, trust of the government, image, compatibility and service quality are found to be significant predictors of citizens’ intention to use e‐filing.

Originality/value

An integrated research model of online tax adoption was developed by integrating the technology acceptance model (TAM), diffusion of innovation (DOI), perceived characteristics of innovating (PCI), web trust and perceived risk, web service quality, and political self‐efficacy dimensions.

Details

Transforming Government: People, Process and Policy, vol. 5 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

Book part
Publication date: 13 December 2017

Qiongwei Ye and Baojun Ma

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and…

Abstract

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.

Details

Internet+ and Electronic Business in China: Innovation and Applications
Type: Book
ISBN: 978-1-78743-115-7

Open Access
Article
Publication date: 2 April 2019

Sadress Night and Juma Bananuka

The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax

11343

Abstract

Purpose

The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy.

Design/methodology/approach

This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with the help of SPSS v22 and MedGraph program (Excel version).

Findings

Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax system and attitude towards electronic tax system are significantly associated with tax compliance.

Research limitations/implications

This study was cross-sectional, and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach, and this limits respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda.

Originality/value

Whereas there has been a number of studies on tax compliance, this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.

Details

Journal of Economics, Finance and Administrative Science, vol. 25 no. 49
Type: Research Article
ISSN: 2077-1886

Keywords

Article
Publication date: 20 March 2009

Amitabh Ojha, G.P. Sahu and M.P. Gupta

The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service.

2087

Abstract

Purpose

The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service.

Design/methodology/approach

Prior to data collection, for which a self‐administered survey was conducted, lecture‐demonstrations were arranged to familiarize the potential respondents with the income tax e‐filing service. The psychometric data were analyzed for reliability and construct validity of the measures, and thereafter a regression analysis was carried out.

Findings

Regression results showed that antecedents of young Indian professionals' BI to use the income tax e‐filing service are: perceived ease‐of‐use, personal innovativeness in information technology, relative advantage (RA), performance of e‐filing service, and compatibility (COMP).

Originality/value

Past studies on income tax e‐filing are beset by problems of adopter bias, and failure to treat trust as a multi‐dimensional. In addition, these studies are skewed towards two theories, namely technology acceptance model, and theory of planned behavior. Although perceived characteristics of innovating has held considerable promise as an alternative framework, it has a chronic problem of confounding between RA and COMP. In investigating the antecedents of young Indian professionals' intention to use the income tax e‐filing, this study also tries to deal with these issues, which are important to the practice of e‐government adoption research.

Details

Transforming Government: People, Process and Policy, vol. 3 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Book part
Publication date: 19 October 2020

Lixuan Zhang, Eric Smith and Andrea Gouldman

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data…

Abstract

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

Keywords

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