IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-031-84885-8_25.html
   My bibliography  Save this book chapter

Introduction of Electronic Transaction Levy in Ghana: Impact on Mobile Technology Adoption in the Banking Sector

In: Impacting Society Positively Through Technology in Accounting and Business Processes

Author

Listed:
  • Emmanuel Assifuah-Nunoo

    (Florida Atlantic University)

  • Abor Yeboah

    (Walter Sisulu University)

Abstract

The paper re-examined the influence of electronic transaction levy on consumer’s perception of electronic transaction adoption, particularly, in the banking sector in Ghana, after the tax being pegged at 1% and threshold of Ghc100.00 removed. The study sought to analyze relative advantage, perceived risk, electronic transaction levy (e-levy), perceived ease of use, and perceived usefulness as indicators that affect electronic transaction adoption in the banking sector in Ghana. To obtain this, the study employed quantitative method. Primary data were obtained over a period of 6 months, from 20th January to 25th August 2023, by serving online questionnaires. Using a sample of 648, path analysis was examined by the use of structural equation model (SEM). Perceived ease of use and perceived usefulness nexus; perceived risk and perceived usefulness nexus; perceived usefulness and adoption of mobile banking nexus; and perceived risk and adoption of mobile banking nexus were all revealed to be positive. However, we found a negative relationship between relative advantage and perceived usefulness of mobile banking as well as between e-levy and adoption of mobile banking. The study further revealed that e-levy significantly moderates the relationship between perceived usefulness and adoption of electronic transaction. Findings of the study revealed that negative impact of e-levy on electronic transactions still persists after reform. The study recommends that, if possible, the government should exempt banks from the e-levy to lessen the burden of tax since banks pay income tax. Government should further amend the electronic transaction levy by re-introducing a threshold while maintaining the tax percent at 1%.

Suggested Citation

  • Emmanuel Assifuah-Nunoo & Abor Yeboah, 2025. "Introduction of Electronic Transaction Levy in Ghana: Impact on Mobile Technology Adoption in the Banking Sector," Springer Proceedings in Business and Economics, in: Tankiso Moloi (ed.), Impacting Society Positively Through Technology in Accounting and Business Processes, pages 451-477, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-84885-8_25
    DOI: 10.1007/978-3-031-84885-8_25
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    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:spr:prbchp:978-3-031-84885-8_25. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.