IDEAS home Printed from https://ideas.repec.org/a/ags/afjecr/362942.html
   My bibliography  Save this article

Influence of Trust, Service Quality and Extrinsic Motivation on ETax Filling System and Compliance Burden in Tanzania

Author

Listed:
  • Milamo, Rufina
  • Magobe, Mato
  • Chimilila, Cyril
  • Mzalendo, Ryoba

Abstract

This study investigates the impact of trust, service quality, and extrinsic motivation on taxpayer’s engagement with electronic tax filing systems, alongside the relationship between system engagement and the tax compliance burden. The study utilized partial least squares structural equation modelling (PLS-SEM). The analysis draws on survey data collected from 230 business taxpayers in Dar es Salaam, Tanzania. The results demonstrate that trust, service quality, and extrinsic motivation significantly drive taxpayer’s engagement with the e-filing system, concurrently reducing the compliance burden. Additionally, the model exhibits robust predictive validity for cases beyond the sampled data. These findings underscore the importance for tax authorities to foster greater taxpayer engagement by building trust and enhancing service quality. The study offers critical insights for optimizing e-filing systems, emphasizing administrative strategies that can improve taxpayer benefits and streamlining compliance processes.

Suggested Citation

  • Milamo, Rufina & Magobe, Mato & Chimilila, Cyril & Mzalendo, Ryoba, 2025. "Influence of Trust, Service Quality and Extrinsic Motivation on ETax Filling System and Compliance Burden in Tanzania," African Journal of Economic Review, African Journal of Economic Review, vol. 13(1).
    • Handle: RePEc:ags:afjecr:362942
    DOI: 10.22004/ag.econ.362942
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/362942/files/ajol-file-journals_540_articles_290621_67ca134fd392b.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.362942?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Doreen Musimenta, 2020. "Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1812220-181, January.
    2. Mohamed, Zubaidah, Alfred L.C. Ariff Ismail Loh, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9‐10), pages 1253-1268, October.
    3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    4. Siyuan Miao & Jaehoon Rhee & In Jun, 2020. "How Much Does Extrinsic Motivation or Intrinsic Motivation Affect Job Engagement or Turnover Intention? A Comparison Study in China," Sustainability, MDPI, vol. 12(9), pages 1-18, May.
    5. Mohamed Ariff, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1253-1268.
    6. A. Loh & M. Ariff & Z. Ismail & M. Shamsher & M. Ali, 1997. "Compliance Costs Of Corporate Income Taxation In Malaysia, 1995," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 9(1), pages 27-42, January.
    7. William H. DeLone & Ephraim R. McLean, 1992. "Information Systems Success: The Quest for the Dependent Variable," Information Systems Research, INFORMS, vol. 3(1), pages 60-95, March.
    8. Clay M. Voorhees & Michael K. Brady & Roger Calantone & Edward Ramirez, 2016. "Discriminant validity testing in marketing: an analysis, causes for concern, and proposed remedies," Journal of the Academy of Marketing Science, Springer, vol. 44(1), pages 119-134, January.
    9. Jacqueline Coolidge & Fatih Yilmaz, 2014. "Does E-Filing Reduce Tax Compliance Costs in Developing Countries?," World Bank Publications - Reports 20428, The World Bank Group.
    10. Olusegun Vincent, 2021. "Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria," Cogent Business & Management, Taylor & Francis Journals, vol. 8(1), pages 1938930-193, January.
    11. Isabel-Maria Garcia-Sanchez & Beatriz Cuadrado-Ballesteros & Jose-Valeriano Frias-Aceituno, 2012. "Determinants of E-Government Development: Some Methodological Issues," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 3(3), pages 11-20, June.
    12. Jeyaraj, Anand, 2020. "DeLone & McLean models of information system success: Critical meta-review and research directions," International Journal of Information Management, Elsevier, vol. 54(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. S. Vishnuhadevi, 2021. "Administrative and Compliance Costs of Value Added Tax (VAT): A Review," Review of Development and Change, , vol. 26(2), pages 179-206, December.
    2. Xiaoxu Dong & Huawei Zhao & Tiancai Li, 2022. "The Role of Live-Streaming E-Commerce on Consumers’ Purchasing Intention regarding Green Agricultural Products," Sustainability, MDPI, vol. 14(7), pages 1-13, April.
    3. Das-Gupta, Arindam, 2004. "The Income tax compliance cost of corporations in India, 2000-01," Working Papers 04/8, National Institute of Public Finance and Policy.
    4. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
    5. repec:npf:wpaper:08 is not listed on IDEAS
    6. Sofie De Schoenmaker & Philippe Van Cauwenberge & Heidi Vander Bauwhede, 2014. "Effects of local fiscal policy on firm profitability," The Service Industries Journal, Taylor & Francis Journals, vol. 34(16), pages 1289-1306, December.
    7. Idawati Ibrahim Author_Email: idawati@uum.edu.my & Jeff Pope, 2011. "Compliance Costs Of Electronic Tax Filing For Personal Taxpayers In Malaysia," International Conference on Management (ICM 2011) Proceeding 2011-067-242, Conference Master Resources.
    8. Phillip Dangaiso & Forbes Makudza, 2022. "The Influence Of Electronic Learning Service Quality On Student Satisfaction. Evidence From Zimbabwean Public Universities," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 9(2), pages 148-158, December.
    9. Lediga, Collen, 2020. "The impact of internet penetration on corporate income tax filing in South Africa," Ruhr Economic Papers 861, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    10. repec:ind:nipfwp:08 is not listed on IDEAS
    11. Vesna Pavkovic & Drazena Gaspar & Mario Jadric, 2021. "Adaptation Of Delone And Mclean Model For Erp System Quality Evaluation," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 19(2), pages 37-52, November.
    12. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    13. François Vaillancourt, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237.
    14. Ugur Bac, 2022. "Strategic Alignment of Management Information System Functions for Manufacturing and Service Industries with an F-MCGDM Model," Sustainability, MDPI, vol. 14(21), pages 1-24, November.
    15. Bitrián, Paula & Buil, Isabel & Catalán, Sara & Merli, Dominik, 2024. "Gamification in workforce training: Improving employees’ self-efficacy and information security and data protection behaviours," Journal of Business Research, Elsevier, vol. 179(C).
    16. Zanele Matshona & Mabutho Sibanda & Masibulele Phesa, 2024. "Tax Knowledge and Tax Behaviour of Individual Taxpayers in South Africa: A Scoping Review," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 299-316, September.
    17. Yi-Hsiang Lu & Ching-Chiang Yeh & Tz-Wei Liau, 2023. "Exploring the key factors affecting the usage intention for cross-border e-commerce platforms based on DEMATEL and EDAS method," Electronic Commerce Research, Springer, vol. 23(4), pages 2517-2539, December.
    18. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    19. Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
    20. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
    21. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
    22. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.

    More about this item

    Keywords

    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:afjecr:362942. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://www.ajol.info/index.php/ajer/index .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.