The Factors Influencing Taxpayers' Acceptance of E-Taxation System

The Factors Influencing Taxpayers' Acceptance of E-Taxation System

Adnan Gercek (Uludag University, Turkey), Tolga Demirbas (Uludag University, Turkey), Filiz Giray (Uludag University, Turkey), Ayse Oguzlar (Uludag University, Turkey) and Mehmet Yuce (Uludag University, Turkey)
DOI: 10.4018/978-1-4666-7288-8.ch008
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Abstract

E-taxation is one of the most popular e-government services. Most countries are focused on implementing an e-taxation system. The success of an e-taxation system depends on the taxpayers' acceptance of it. The taxpayers' intention to use an e-taxation system is determined by various factors. This chapter, based on empirical data collected from a survey of 505 respondents in Turkey, seeks to identify the factors that influence the taxpayers' acceptance of e-taxation system. It test various constructs of the UTAUT model – performance expectancy, trust perception, perceived risk, effort expectancy and facilitating conditions – on Turkish taxpayers' intention to use the e-taxation system. Structural equation modeling is used to analyze the effects of these variables on intention to use. The results indicate that performance expectancy and perceived risk have a significant impact on behavioral intention and that effort expectancy and facilitating conditions have a significant impact on intention to use.
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E-Taxation System In Turkey

E-government consists of various fast-moving fields, with e-taxation being a very specific one. E-taxation refers to trans-organizational processes with data transfer between the IT systems of professionals and those of tax authorities. E-taxation must support tax authority processes: workflow systems and electronic record management, on the one hand, and knowledge management and automated risk analysis to assess the credibility of tax returns, on the other hand. Tax inspectors require support not only to check the accounting data of taxpayers but also to fight against illegal employment, tax evasion and social security fraud at construction sites (Makolm & Orthofer, 2007).

Key Terms in this Chapter

Unified Theory of Acceptance and Use of Technology (UTAUT): The technology acceptance model, which explain user intentions to use an information technology and subsequent usage behavior.

E-Taxation System: Trans-organizational processes with data transfer between the IT systems of the professionals and those of the tax authorities.

Tax Office Automation Project (VEDOP): The name of e-taxation system of Turkey, including e-filing, e-tax collection, data warehouse, internet tax office, e-lien, e-invoice, e-archive, e-journal, e-ticket etc.

Facilitating conditions: The degree to which an individual believes that an available organizational and technical infrastructure supports use of the system.

Perceived risk: The degree to which people feel they are at risk of a threat to their job. Risk is a shared act of the likelihood of the happening of an aversive occurrence and the greatness of its consequence.

Effort Expectancy: The degree of ease associated with the use of the system.

Behavioral Intention: Whether the degree to which a person has formulated conscious plans to perform or not some specified future behavior.

Performance Expectancy: The degree to which an individual believes that using the system will help him or her to attain gains in job performance.

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