Quality of e-tax system and its effect on tax compliance (evidence from large taxpayers in Tanzania)
Yükleniyor...
Dosyalar
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Globally, countries endeavor toward improving tax compliance behavior with ultimate goal of increasing of tax revenue collection. This study examined the quality of the e-tax system and its effect on 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 (PLSSEM) 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 significant effect on tax compliance behavior.
Açıklama
Anahtar Kelimeler
E-tax system, PLS-SEM, IS Success Model, Compliance, Large Taxpayers
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
6
Sayı
2
