بررسی نگرش مؤدیان مالیاتی نسبت به سیستم ابراز و پرداخت مالیات الکترونیکی
محورهای موضوعی : مدیریت صنعتیRouhollah Nozari 1 , Alireza Shahabi 2
1 - Accounting PhD Candidate, Accounting Department, Islamic Azad University, Safashahr Branch, Safashahr, Iran
2 - PhD in Accounting, Accounting Department, Islamic Azad University, Safashahr Branch, Safashahr, Iran
کلید واژه: مالیات, tax, اظهارنامه الکترونیکی, مؤدیان مالیاتی, Electronic Filing, Taxpayers,
چکیده مقاله :
بی‌شک یکی از اساسی‌ترین تحولات در حیطه مالیات ستانی ورود فنّاوری به این حوزه است. به عبارت دیگر الکترونیکی شدن امر مالیات‌ستانی، اثرات بسیاری بر مدیریت و اجرای فرآیند اخذ و برنامه‌ریزی مالیات داشته است. در ایران طرح تحول نظام مالیاتی که به نام طرح جامع مالیاتی (ITS) شناخته می‌شود، منجر به مکانیزه شدن فرآیند ابراز مالیات توسط مؤدیان و تشخیص و وصول مالیات توسط ادارات امور مالیاتی گردیده است؛ اما این مسئله تحت تأثیر عوامل مختلفی از جمله نگرش مؤدیان مالیاتی نسبت به فرآیند الکترونیکی ابراز و وصول مالیات است. به همین منظور این پژوهش به دنبال بررسی نگرش مؤدیان مالیاتی نسبت به سیستم الکترونیک مالیات‌ستانی در استان فارس بوده است. برای دست‌یابی به این منظور پرسش‌نامه‌ای حاوی 17 سؤال تخصصی طراحی و بین 317 نفر از مؤدیان مالیاتی توزیع گردید. 279 پرسش‌نامه بازگشت شد و از طریق به‌کارگیری مدل معادلات ساختاری و تحلیل عاملی اکتشافی مورد آزمون قرار گرفتند. نتایج حاکی از آن است که دانش فن‌آوری اطلاعات و آسان بودن سیستم‌های الکترونیکی مالیات در کنار اعتماد به این سیستم اثرات مثبتی بر نگرش مؤدیان مالیاتی بر سیستم مکانیزه مالیات‌ستانی دارد.
Information technology development in taxation process is of the most basic transformations. In another word, the electronic filling has had wide effects on tax planning and management. The Iranian government has set steps for converting to a full body electronic government recently. One of the super prominent sections in e-Government is electronic tax filing system. Therefore a fully online taxation system has set up lately which is called Integrated Tax System (ITS). The succession of the new system mostly depends on different factors such as adaption by users. Hence in this paper influencing factors affecting adoption of the electronic tax system in Fars Province has been studied. Information technology acceptance model developed by Davis has been accepted and a questionnaire containing 17 professional questions has been distributed among 317 taxpayers and 279 of them have been collected. The statistical method of structural equation modeling has been used to analyze data. Results reveal that information technology knowledge and ease of use along with trust in systems are the most influencing items in accepting electronic tax filing systems in Iran.
Aryati Juliana, Sulaiman., Ahmad Zamil, Abd. Khalid., And Idawati., Ibrahim. (2005). Perceptions of Electronic Filing (E-Filing) Among Tax Agents in northern of Malaysia. Faculty of Accountancy, UUM. 253-259.
2- Azleen, Ilias., Mohd Zulkeflee, Abd Razak., And Mohd Rushdan, Yasoa. (2009). Taxpayers’ Attitude In Using E-Filing System: Is There Any Significant Difference Among Demographic Factors? Journal of Internet Banking and Commerce. 14(1), 284-301.
3- Ajzen, Icek. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Process. 50(2), 179-211.
4- Che Azmi, Anna., And Bee, Ng Lee. (2010). The Acceptance of the e-Filing System by Malaysian Taxpayers: A Simplified Model. Electronic Journal of e-Government. 8(1), 13-22.
5- Chen, Jengchung V., Jubilado, Roppe Jenice M., Capistrano, Erik Paolo S., And Yen, David C. (2015). Factors affecting online tax filing – an application of the IS success model and trust theory. Journal of Computers in Human Behavior. 43, 251–262.
6- Chin,Wynne W., And Todd, Peter A. (1995). On the use, usefulness, and ease of use of structural equation modeling in MIS research. MIS Quarterly, 19(2), 237-246.
7- Chang, I-Chiu., Li, Yi-Chang., Hung, Won-Fu., And Hwang, Hisn-Ginn. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax filing systems. Government Information Quarterly, 22(3), 389-410.
8- Connolly, Regina., And Bannister, Frank. (2008). e-tax filing & service quality: the case of revenue online service. European Journal of Information System, 19, 649-667.
9- Denise, Edwards. (2008). E-Filing and E-Payments – The Way Forward. Paper presented at Caribbean Organization of Tax Administration (COTA) General Assembly Belize City.
10-Davis, Fred D. (1989). Perceived usefulness perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340.
11-Eskandari, Mahdi., And Akbarian, Reza. (2011). Influencing factors on Technology Acceptance in Tax System; Evidences from Qazvin Province. Journal of Tax Research, 19(11), 221-244.
12-Fishbein, Martin., And Ajzen, Icek. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading. MA: Addison-Wesley.
13-Fu, Jen-Ruei., Farn, Cheng-Kiang., And Chao, Wen-Pin. (2006). Acceptance of Electronic Tax Filing: A Study of Taxpayer Intentions. Journal of Information Management, (43), 109-126.
14-Kopczuk, Wojciech. (2006). Tax Simplification and Tax Compliance: An Economic Perspective. In: Bridging the Tax Gap. Addressing the Crisis in Tax Administration, Edited by Max Sawicky, Washington, DC: Economic Policy Institute, 111-143.
15-Li, Lu., Xia, Jun., Xu, Chong-Yu., And Singh, V. P. (2010). Evaluation of subjective factors of the GLUE and comparison with the formal Bayesian method in uncertainty assessment of hydrological models. Journal of Hydrology, 390(3-4), 210-221.
16-MahmoudZadeh, Mahmood., And HasanZadeh, Mohamad. (2006). Tax on Electronic Commerce: Steps in Setting act of Taxes on E-Commerce. Journal of Economic Research and Policies, )37,38). 85-117.
17-Maleki Najafdar, Ali Reza., Rasouli Shemirani, Reza., And Rousta, Mamood. (2012). Investigating Influential Factors on Technology Acceptance and Implication Based on Davis Model, Case of South Tehran. Journal of Tax Research, (14), 135-167.
18-Meshki, Mahdi., Yaqoubian Maryami, Morteza., And Hemmati Asia Berki, Mahdi. (2012). Structural Modeling for Electronic Taxation: Case study in Fars Province. Accounting Empirical Research Journal, 2(5), 93-112.
19-Mohsin, Ahmad., And Raha, Othman. (2007). Implementation of Electronic Government in Malaysia: Status and Potential for Better Service to the Public. Public Sector ICT Management Review, 1(1), 2-10.
20-Mostapha, Bojuwon. (2015). Factors Influencing Income Taxpayers Reaction Towards E-Tax System Adoption in Nigeria. Fountain Journal of Management and Social Sciences, 4(2), 32-43.
21-Nazemi, Shamsodin., Mortazavi, Sayid., And Amini, Nahid. (2008). Feasibility electronic Filling System: Case of Razavi Khorasan Province. Journal of Science and Development, 15(25), 87-111.
22-OlyaeiNezhad, Ali., AbouJafari, Mohammad Reza., And ArabTaheri, Saied. (2012). Effect of Electronic Filling on the Government Revenue. Accounting, Finance and Investment Conference. Applied Scientific Comprehensive University, Gorgan, Iran. Avalable in http://www.civilica.com/ Paper-CAFM01-CAFM01_028.html.
23-Ozgen, Ferhat. (2011). Classification of Electronic Tax Services and Comparison of E-Tax Management Systems in the European Countries. SDU the Journal of Faculty of Economics and Administrative Sciences, 17(1), 63-80.
24-Pirnia, Hosien. (1976). Public Finance: Taxes and Budgets. 8th edition. Tehran, Amirkabir Publisher.
25-Rogers, Everett. (1995). Diffusion of innovations. 4th edition. New York: Free Press.
26-Segars, Albert H., And Grover, Varun. (1993). Re-Examining Perceived Ease of Use and Usefulness: A Confirmatory Factor Analysis. MIS Quarterly, 17(4), 517-522.
27-Hung, Shin-Yuan., Chang, Chia-Ming., And Yu, Ting-Jing. (2006). Determinants of user acceptance of e - government services: the case of online tax filing and payment system. Government Information Quarterly, 23(1), 97-122.
28-Stamoulis, Dimitrios., Karellis, Panagiotis., And Martakos, Drakoulis. (2002). An approach and model for assessing the business value of e banking distribution channels: evaluation as communication. International journal of information management. 22(4), 247-261.
29-Wang, Yi-Shun. (2002). The adoption of electronic tax filing systems: an empirical study. Journal of Government Information Quarterly, 20(4), 333-352.
_||_1- Aryati Juliana, Sulaiman., Ahmad Zamil, Abd. Khalid., And Idawati., Ibrahim. (2005). Perceptions of Electronic Filing (E-Filing) Among Tax Agents in northern of Malaysia. Faculty of Accountancy, UUM. 253-259.
2- Azleen, Ilias., Mohd Zulkeflee, Abd Razak., And Mohd Rushdan, Yasoa. (2009). Taxpayers’ Attitude In Using E-Filing System: Is There Any Significant Difference Among Demographic Factors? Journal of Internet Banking and Commerce. 14(1), 284-301.
3- Ajzen, Icek. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Process. 50(2), 179-211.
4- Che Azmi, Anna., And Bee, Ng Lee. (2010). The Acceptance of the e-Filing System by Malaysian Taxpayers: A Simplified Model. Electronic Journal of e-Government. 8(1), 13-22.
5- Chen, Jengchung V., Jubilado, Roppe Jenice M., Capistrano, Erik Paolo S., And Yen, David C. (2015). Factors affecting online tax filing – an application of the IS success model and trust theory. Journal of Computers in Human Behavior. 43, 251–262.
6- Chin,Wynne W., And Todd, Peter A. (1995). On the use, usefulness, and ease of use of structural equation modeling in MIS research. MIS Quarterly, 19(2), 237-246.
7- Chang, I-Chiu., Li, Yi-Chang., Hung, Won-Fu., And Hwang, Hisn-Ginn. (2005). An empirical study on the impact of quality antecedents on tax payers’ acceptance of Internet tax filing systems. Government Information Quarterly, 22(3), 389-410.
8- Connolly, Regina., And Bannister, Frank. (2008). e-tax filing & service quality: the case of revenue online service. European Journal of Information System, 19, 649-667.
9- Denise, Edwards. (2008). E-Filing and E-Payments – The Way Forward. Paper presented at Caribbean Organization of Tax Administration (COTA) General Assembly Belize City.
10-Davis, Fred D. (1989). Perceived usefulness perceived ease of use, and user acceptance of information technology. MIS quarterly, 13(3), 319-340.
11-Eskandari, Mahdi., And Akbarian, Reza. (2011). Influencing factors on Technology Acceptance in Tax System; Evidences from Qazvin Province. Journal of Tax Research, 19(11), 221-244.
12-Fishbein, Martin., And Ajzen, Icek. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading. MA: Addison-Wesley.
13-Fu, Jen-Ruei., Farn, Cheng-Kiang., And Chao, Wen-Pin. (2006). Acceptance of Electronic Tax Filing: A Study of Taxpayer Intentions. Journal of Information Management, (43), 109-126.
14-Kopczuk, Wojciech. (2006). Tax Simplification and Tax Compliance: An Economic Perspective. In: Bridging the Tax Gap. Addressing the Crisis in Tax Administration, Edited by Max Sawicky, Washington, DC: Economic Policy Institute, 111-143.
15-Li, Lu., Xia, Jun., Xu, Chong-Yu., And Singh, V. P. (2010). Evaluation of subjective factors of the GLUE and comparison with the formal Bayesian method in uncertainty assessment of hydrological models. Journal of Hydrology, 390(3-4), 210-221.
16-MahmoudZadeh, Mahmood., And HasanZadeh, Mohamad. (2006). Tax on Electronic Commerce: Steps in Setting act of Taxes on E-Commerce. Journal of Economic Research and Policies, )37,38). 85-117.
17-Maleki Najafdar, Ali Reza., Rasouli Shemirani, Reza., And Rousta, Mamood. (2012). Investigating Influential Factors on Technology Acceptance and Implication Based on Davis Model, Case of South Tehran. Journal of Tax Research, (14), 135-167.
18-Meshki, Mahdi., Yaqoubian Maryami, Morteza., And Hemmati Asia Berki, Mahdi. (2012). Structural Modeling for Electronic Taxation: Case study in Fars Province. Accounting Empirical Research Journal, 2(5), 93-112.
19-Mohsin, Ahmad., And Raha, Othman. (2007). Implementation of Electronic Government in Malaysia: Status and Potential for Better Service to the Public. Public Sector ICT Management Review, 1(1), 2-10.
20-Mostapha, Bojuwon. (2015). Factors Influencing Income Taxpayers Reaction Towards E-Tax System Adoption in Nigeria. Fountain Journal of Management and Social Sciences, 4(2), 32-43.
21-Nazemi, Shamsodin., Mortazavi, Sayid., And Amini, Nahid. (2008). Feasibility electronic Filling System: Case of Razavi Khorasan Province. Journal of Science and Development, 15(25), 87-111.
22-OlyaeiNezhad, Ali., AbouJafari, Mohammad Reza., And ArabTaheri, Saied. (2012). Effect of Electronic Filling on the Government Revenue. Accounting, Finance and Investment Conference. Applied Scientific Comprehensive University, Gorgan, Iran. Avalable in http://www.civilica.com/ Paper-CAFM01-CAFM01_028.html.
23-Ozgen, Ferhat. (2011). Classification of Electronic Tax Services and Comparison of E-Tax Management Systems in the European Countries. SDU the Journal of Faculty of Economics and Administrative Sciences, 17(1), 63-80.
24-Pirnia, Hosien. (1976). Public Finance: Taxes and Budgets. 8th edition. Tehran, Amirkabir Publisher.
25-Rogers, Everett. (1995). Diffusion of innovations. 4th edition. New York: Free Press.
26-Segars, Albert H., And Grover, Varun. (1993). Re-Examining Perceived Ease of Use and Usefulness: A Confirmatory Factor Analysis. MIS Quarterly, 17(4), 517-522.
27-Hung, Shin-Yuan., Chang, Chia-Ming., And Yu, Ting-Jing. (2006). Determinants of user acceptance of e - government services: the case of online tax filing and payment system. Government Information Quarterly, 23(1), 97-122.
28-Stamoulis, Dimitrios., Karellis, Panagiotis., And Martakos, Drakoulis. (2002). An approach and model for assessing the business value of e banking distribution channels: evaluation as communication. International journal of information management. 22(4), 247-261.
29-Wang, Yi-Shun. (2002). The adoption of electronic tax filing systems: an empirical study. Journal of Government Information Quarterly, 20(4), 333-352.