Modelling the determinants of electronic tax filing services' continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is a...

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Bibliographic Details
Published in:Australian journal of public administration 2023-06, Vol.82 (2), p.194-209
Main Authors: Ramdhony, Dinesh, Liébana‐Cabanillas, Francisco, Gunesh‐Ramlugun, Vidisha Devi, Mowlabocus, Fariha
Format: Article
Language:English
Subjects:
continuance usage
Determinants
Electronic filing
Electronic filing of tax returns
electronic tax filing services
Income tax
information system success model
Internet in public administration
Mauritius
Quality of service
Risk
Risk perception
Satisfaction
Services
Structural equation modeling
Taxation
Trust
Trust Theory
Usefulness
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