Taxpayers Attitudes towards Electronic Tax System

Nozari, Rouhollah; Shahabi, Alireza

Manuscript ID : 536810 Visit : 108 Page: 105 - 118

Article Type: Original Research

Taxpayers Attitudes towards Electronic Tax System

Subject Areas : Industrial Management

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

Received: 2017-06-20 Accepted : 2017-09-23 Published : 2017-12-24

Keywords:

Abstract :

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.

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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.