The nexus of quality of the e-tax system, taxpayers’ attitude, multiple mediators, and tax compliance behaviour: A theoretical paper
Yükleniyor...
Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Istanbul Commerce University
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Several 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).
Açıklama
Anahtar Kelimeler
System Quality, Information System Success Model, Theory of Planned Behaviour, Technological Acceptance Model and Tax Compliance Behaviour
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
10
Sayı
2
Künye
Masunga, F. J. (2024). The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper. International Journal of Commerce and Finance, 10(2), 154-173.
