Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants
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References listed on IDEAS
- Newberry, Kaye J. & Reckers, Philip M. J. & Wyndelts, Robert W., 1993. "An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition," Journal of Economic Psychology, Elsevier, vol. 14(2), pages 439-452, June.
- Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
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- Poh-Ming Wong Winnie, 2014. "The Effects of Website Quality on Customer e-Loyalty: The Mediating Effect of Trustworthiness," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(3), pages 19-41, March.
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KeywordsElectronic tax filing; motivators; barriers; professional accountant; Malaysia;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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