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Predicting e-Tax Service Adoption: Integrating Perceived Risk, Service Quality and TAM

Author

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  • Afrin Rifat

    (Department of Accounting and Finance, North South University, Dhaka, Bangladesh)

  • Nabila Nisha

    (Department of Accounting and Finance, North South University, Dhaka, Bangladesh)

  • Mehree Iqbal

    (Department of Marketing and International Business, North South University, Dhaka, Bangladesh)

Abstract

Non-compliance and weak tax collections led to the initiation of e-tax filing, an emerging e-government service in Bangladesh. While e-tax services are convenient and make filing tax returns easy within a few mouse clicks, there can be risks that may obstruct taxpayers from using this service. Besides, quality dimensions of such services are equally important since online services are completely different from the physical service industry. With the aim of identifying factors and dimensions that can influence a taxpayer's intention in Bangladesh, this study extends Technology Acceptance Model (TAM) to include perceived risk facets and service quality factors associated with e-Tax services. Findings claim that three risk dimensions - financial, cyber, and time risk may influence taxpayers' intention towards e-tax services. Besides, perceived risk is inversely related to perceived usefulness and only perceived ease of use denotes significant impact upon taxpayers' behavioral intentions. Implications, limitations and future directions are accordingly discussed as well.

Suggested Citation

  • Afrin Rifat & Nabila Nisha & Mehree Iqbal, 2019. "Predicting e-Tax Service Adoption: Integrating Perceived Risk, Service Quality and TAM," Journal of Electronic Commerce in Organizations (JECO), IGI Global, vol. 17(3), pages 71-100, July.
    • Handle: RePEc:igg:jeco00:v:17:y:2019:i:3:p:71-100
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    Cited by:

    1. Fatemeh Mohammad Ebrahimzadeh Sepasgozar & Usef Ramzani & Sabbar Ebrahimzadeh & Sharifeh Sargolzae & Samad Sepasgozar, 2020. "Technology Acceptance in e-Governance: A Case of a Finance Organization," JRFM, MDPI, vol. 13(7), pages 1-17, June.
    2. Zhigang Wang & Dan Fang & Xintao Liu & Lei Zhang & Hongyan Duan & Chao Wang & Kai Guo, 2023. "Consumer Acceptance of Sports Wearables: The Role of Products Attributes," SAGE Open, , vol. 13(3), pages 21582440231, July.

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