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

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.

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.

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.

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.

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.

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.

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.

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.

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.

Despite the growth in adoption of technology by governments, the assessment of quality in electronically delivered public services has been relatively lacking. Past researches on information systems have identified information and service quality, system use, playfulness, and system design quality as critical factors of successful service delivery in e‐commerce. The purpose of this paper is to empirically test the applicability of system and information quality criteria in evaluating government e‐services websites. The main research problem identified in this study was “what are the system and information quality characteristics of government service delivery websites?”

Based on a survey of 97 Municipalities from all the 21 regions of Sweden, the authors examine the presence of system quality features, specifically functionality, navigation, and accessibility; and measures of information quality in government websites. A systematic random sampling was chosen as the suitable approach; 290 municipalities are organized in 21 counties and we have chosen every 3rd number of municipalities from the list. An online survey was conducted, with 408 valid responses taken. A confirmatory factor analysis was conducted for system and information quality.

Results indicate that accessibility and the navigation facility are important in determining a citizen's perceived system quality. Information preciseness, timeliness, and sufficiency were found to be key measures of information quality in government e‐services. Furthermore, an important finding from this research is that theories from information systems (IS), e‐commerce, and marketing were found to be applicable in assessing government e‐tax services within the broader area of government‐to‐citizen (G2C) service delivery systems. In addition, a quantitative study was conducted among citizens to determine system and information quality characteristics.

The results presented in this paper can help the authorities to identify key quality criteria for e‐tax services that are valued by citizens and consequently improve service levels. Taking the context into consideration, additional variables are incorporated from literature that spans several disciplines (IS, e‐commerce, and marketing), and some re‐specifications are made to identify system and information quality criteria in the context of an e‐tax filing service, which was the main theoretical contribution of this study.

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.

The research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.

The authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.

The study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.

This paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.

This study contributes to the limited and rather fragmented research on mobile payment (m-payment) within a post-adoption context by identifying individual characteristics (personal innovativeness and m-payment self-efficacy) and m-payment quality characteristics (system quality, information quality and service quality) that can influence expectations about performance and effort of this technology. These two outcome expectations may affect user satisfaction with m-payment, which will in turn influence users' continued intention to use this technology.

A survey was carried out among university students in the United Arab Emirates who have used the m-payment method. Structural equation modeling technique was used to test and analyze both the measurement model and the structural model.

Individual characteristics are important in establishing users' expectations of the ease of use and usefulness of m-payment. However, of the quality characteristics, only system quality significantly affected users' expectations of the ease of use and usefulness of m-payment.

The findings of this study provide unique insights into the individual and quality characteristics that will eventually lead to continued intention to use m-payment. This will help businesses to develop appropriate marketing strategies to increase adoption and use of m-payment.

Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.

Individual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.

The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.

In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

Purpose and need for study: This study examines whether or not culture has a strong influence on the digitalisation of public services, including the adoption of an electronic tax system. The literature analysed made us consider the differentiation between developed and developing countries.

Methodology: To test the nexus between culture and digital public services (DPS), this study highlights the impact of culture, from various dimensions, on e-government in European Union member countries, over the period 2014–2018. Accordingly, the analysis proposes a methodological approach on multiple regression analysis, a method widely used in the social sciences for modelling and analysing several variables presumed to be in a relationship. Given that electronic taxation has no explicit index, but electronic government focusses on how effectively and efficiently government services are delivered to citizens and businesses, the proposed research employs the DPS indicator, part of the composite index of Digital Economy and Society Index. The independent variables employed in the study refer to the six dimensions of the national culture from Hofstede.

Findings: Empirical results reveal that cultural dimensions such as uncertainty avoidance, power distance and masculinity are significantly influencing the efficiency of e-government, carrying a negative influence for the sample of EU member states. Accordingly, a more developed e-government system is expected from countries presenting lower values of the three cultural dimensions. When analysing the sub-samples consisting of developed versus developing countries, results indicate better DPS for societies concerned for short-term gratification and spending (based on a negative influence from the long-term orientation dimension). Specific to developed economies and Northern countries was the fact that e-government is positively influenced by more individualistic societies, and by societies that require rigid codes of conduct and structured circumstances.

Practical implications: The practical contribution of this study is the provision of an extensive overview of the relationship between culture and DPS that could serve as useful information for researchers and practitioners, governments and e-government stakeholders.

First, this study aims to investigate the effects of quality perceptions (i.e. system quality, information quality and service quality) and perceived ubiquity on engineers’ perceived benefits and perceived user-friendly of mobile knowledge management systems (MKMS). Second, it aims to examine the influence of perceived benefits and perceived user-friendly on MKMS adoption intention.

Quantitative empirical research using an integrated technology acceptance model and information systems success model was used, among semiconductors engineers in Malaysia. There were only 375 usable responses collected, which are at a response rate of 59.52%. The partial least squares version 3.0 was used to analyze the valid data collected.

The results suggest that service quality plays an important role that would increase the engineers’ perception of MKMS benefits and its user-friendliness. Intention to adopt MKMS was found to be strongly predicted by perceived MKMS benefits as compared to perceived user-friendly.

The findings are valuable for managers, engineers, knowledge management (KM) practitioners, MKMS developers and mobile device producers to enhance MKMS adoption intention.

Despite KM has been well accepted and established in the management science and practice area of study, yet it is still neglected in a “mobile” context. Accordingly, this paper contributes to the research gap.

Singles' Day (SD) in China is the world's biggest online shopping event while consumer dissatisfaction is also on the rise. Both theory and practice need sharper insights to foster consumer satisfaction, but such knowledge remains sparse in the literature. The current study addresses this void by assessing the effects of online and offline retail service features on consumer satisfaction with SD.

A two-phase survey was implemented before and after the SD online shopping holiday, with 594 participants in China. Respondents were randomly selected from unique proprietary databases of merchants in the top-five online product categories in China.

The findings show that information quality, product quality and savings improve, but product return worsens, customer satisfaction with the online shopping holiday. However, good after-sale service can ease the product return process thereby boosting customer satisfaction.

This paper addresses a research void by studying effectiveness of retail service features on consumer satisfaction with online shopping festivals.