6 research outputs found
The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper
Get PDFSeveral works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on institutional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a tiny debate regarding the probability of amalgamating both the quality of the e-tax system and attitude towards the e-tax system using multiple mediators to explain tax compliance behaviour. This paper advances the model suggesting that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through multiple mediators (user satisfaction and behavioural intention)
The nexus of quality of the e-tax system, taxpayers’ attitude, multiple mediators, and tax compliance behaviour: A theoretical paper
No full textSeveral works of the extant literature have explored tax compliance behaviour. Some studies invesfigated factors that have a posifive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on insfitufional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a finy debate regarding the probability of amalgamafing both the quality of the e-tax system and attitude towards the e-tax system using mulfiple mediators to explain tax compliance behaviour. This paper advances the model suggesfing that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through mulfiple mediators (user safisfacfion and behavioural intenfion)
The Nexus of Quality of the e-tax System, Taxpayers’ Attitude, multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper.
Get PDFSeveral works of the extant literature have explored tax compliance behaviour. Some studies explored that there are factors that have a positive effect on tax compliance behaviour. While some studies use individual theories and other empirical studies focus on institutional theories to explain tax compliance behaviour. Moreover, some works of literature have opined tax compliance behaviour based on economic factors while other studies expounded on social factors. Yet there is a tiny debate regarding the probability of amalgamating both the quality of the e-tax system and attitude towards the e-tax system using multiple mediators to explicate tax compliance behaviour. This paper advances the model suggesting that Tax Compliance Behaviour is the result of the interplay of the quality of the e-Tax System (employing the IS Success Model) and the attitude towards the e-Tax System (arraying the Technology Acceptance Model and the Theory of Planned Behaviour). We suggest that both the quality of the e-tax System and the attitude towards the e-tax system are considerable constructs in expounding tax compliance behaviour through multiple mediators (user satisfaction and behavioural intention)
Influence of e-tax system on tax revenue collection in Tanzania large taxpayers : a prior and posterior analysis
Get PDFPurpose: This paper intended to examine the influence of the
e-tax system on tax revenue collection in Tanzania. --
Design/Methodology/Approach: The study made use of
secondary data gathered in two groups, data from 2006-2011
(prior e-tax system) and 2012-2017 (post e-tax system) was
used. An ex-post-facto research design with paired sample test compared the mean values of the pre and post-e-tax
system to confirm if the observation between the two sets of
mean is zero or significantly different from zero. --
Findings: The results depict that the use of the e-tax system
has positive significant impact on tax revenue generation.
Correspondingly, increase in number of registered large
taxpayers has a positive effect on tax revenue. --
Originality/Value: This study contributes on the awareness
to both large taxpayers and the government, that is, the use of
the e-tax system had an impact on lessening tax compliance
cost and assists the government to collect taxes in cost
efficient ways.peer-reviewe
The Role of Mediating effects of User Satisfaction and Behavioural Intention on the Influence of the e-Tax System on Tax Compliance Behaviour: An application of Bootstrapping Technique
No full textThe purpose of this study was premised on the role of mediating effects of user satisfaction and behavioural intention on the influence of the quality of the e-tax system on tax compliance behaviour. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analyzed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When multiple mediators are used (behavioural intention and user satisfaction) the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour
Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania)
Get PDF Abstract Globally, countries endeavor toward improving tax compliance behavior with the ultimate goal of increasing tax revenue collection. This study examined the quality of the e-tax system and its effect on the tax compliance behavior of large taxpayers in Tanzania. The data were gathered from 313 large taxpayers from three regions in Tanzania, namely Dar es Salaam, Mwanza, and Arusha. The study employed Information System Success Model (The IS model) with constructs service quality, system quality, information quality, user satisfaction, behavioral intention, and tax compliance behavior (actual behavior). A Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS3 was used to evaluate the latent variables and their indicators. The results showed that behavioral intention to use the e-tax system has the strongest effect on tax compliance behavior. Thus, service and information quality had an incredible effect on creating eagerness to accept and utilize the e-tax system which improves tax compliance behavior. However system quality has not shown a significant effect on tax compliance behavio
