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The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

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  • Faustine Juma MASUNGA

    (Economics, Accounting and Finance Department, National Institute of Transport, Tanzania)

Abstract

Several works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on institutional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a tiny debate regarding the probability of amalgamating both the quality of the e-tax system and attitude towards the e-tax system using multiple mediators to explain tax compliance behaviour. This paper advances the model suggesting that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through multiple mediators (user satisfaction and behavioural intention).

Suggested Citation

  • Faustine Juma MASUNGA, 2024. "The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 49-64, September.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:9:p:49-64
    DOI: 10.37945/cbr.2024.09.06
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    References listed on IDEAS

    as
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    2. Finn, Adam, 2011. "Investigating the non-linear effects of e-service quality dimensions on customer satisfaction," Journal of Retailing and Consumer Services, Elsevier, vol. 18(1), pages 27-37.
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    4. Syed Kashif Raza Zaidi & Cassy Daniels Henderson & Gaurav Gupta, 2017. "The moderating effect of culture on e-filing taxes: evidence from India," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 7(1), pages 134-152, February.
    5. Sven Laumer & Christian Maier & Tim Weitzel, 2017. "Information quality, user satisfaction, and the manifestation of workarounds: a qualitative and quantitative study of enterprise content management system users," European Journal of Information Systems, Taylor & Francis Journals, vol. 26(4), pages 333-360, July.
    6. 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.
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    8. Sutirtha Bagchi & Libor Dušek, 2021. "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series 50, Villanova School of Business Department of Economics and Statistics.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    system quality; information system success model; theory of planned behaviour; technology acceptance model; tax compliance behaviour;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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