Understanding citizens' adoption of e-filing in developing countries: An empirical investigation

This study develops a research framework by integrating the unified theory of acceptance and use of technology's model with multi-dimensional trust in order to investigate the antecedents of behavioral expectation toward the adoption of electronic tax filing. Furthermore, it decomposes the stru...

Full description

Saved in:
Bibliographic Details
Published in:Journal of high technology management research 2016, Vol.27 (2), p.161-176
Main Authors: Chaouali, Walid, Yahia, Imene Ben, Charfeddine, Lanouar, Triki, Abdelfattah
Format: Article
Language:English
Subjects:
Behavioral expectation
Developing countries
E-filing
Trust
Tunisia
UTAUT
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This study develops a research framework by integrating the unified theory of acceptance and use of technology's model with multi-dimensional trust in order to investigate the antecedents of behavioral expectation toward the adoption of electronic tax filing. Furthermore, it decomposes the structure of social influence and facilitating conditions into different aspects. The proposed model was estimated by enrolling 245 participants and using the SmartPLS 2.0 M3. The results reveal that performance expectancy, effort expectancy, aspects of social influences (except for descriptive norms), and multi-dimensional trust explain 84.9% of the variance in intention. The latter with the facets of facilitating conditions explain 47.7% of the variance in behavioral expectation. The present research adds to the body of knowledge by integrating key factors underlying the context of e-filing. In addition, it provides valuable practical implications for academia and policy makers in order to foster the adoption of e-filing.
ISSN:1047-8310
1879-1638
DOI:10.1016/j.hitech.2016.10.006