Work

The Effect of Espoused Culture on Acceptance of Online Tax Filing Services in an Emerging Economy

Year: 2015

Type: article

Abstract: This paper investigates the impact of espoused national culture on the individuals??? acceptance of online tax filing services in an emerging economy. This study integrates the theory of planned behavior and incorporates the impact of taxpayers??? trust and skepticism on their intentions to adopt online tax filing. This paper studies the moderating effect of espoused national culture on taxpayers??? intentions to e-file taxes using either government or private vendor tax filing portals. The results indicate that higher subjective norm, positive attitude, higher perceived behavioral\ncontrol, and higher perceived trust are linked to higher intentions of adopting online tax filing. This work is licensed under a Creative Commons Attribution 3.0 License.

Source: John Spoor Broome Library Institutional Repository (California State University)

Authors: Gaurav Gupta, Syed Kashif Raza Zaidi, Godwin Udo, Kallol Bagchi

Institutions: Pacific Lutheran University, California State University, San Marcos, The University of Texas at El Paso

Language: English

Topic: Technology Adoption and User Behaviour

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W1957277792

FWCI: 1.193

Cites: 27

Cited by: 11

Related to: 10