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.
Published in Chapter:
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)
Copyright: © 2015
|Pages: 17
DOI: 10.4018/978-1-4666-7288-8.ch008
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.