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Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

Yıl 2024, Cilt: 9 Sayı: 1, 17 - 38, 30.06.2024

Hawa Munisi Heri Mulamula Fatma Omar

https://doi.org/10.30927/ijpf.1333120

Öz

Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various types of taxes. Since the inception of the tax e-filling system in Tanzania, only a few studies have focused on retailers' perceptions of using such a system. This study adopted a descriptive survey design conducted in Tanzanian cities using a set of closed-ended questionnaires to a random sample of 423 taxpayers. The main finding of the study showed that perceived usefulness and user satisfaction significantly influence users' adoption intention of e-filling ([β = 0.396, p < 0.000; β = 0.343, p < 0.000, respectively]). Additionally, the study indicated a broad discrepancy between the advantages of tax e-filling to taxpayers, hence downplaying its usage/adaptability. The study recommended that awareness-raising campaigns and training be initiated to understand the tax e-filling system better. Policy-wise, the study contributes to the Income Tax Act, Cap. 332 R.E., 2019, the Tanzania Development Vision 2025, and the National Strategy for Growth and Reduction of Poverty I & II.

Anahtar Kelimeler

Taxpayer’s perception Usefulness Facilitating condition Taxpayer’s behavior User satisfaction E-filing System adoption Taxpayer

Destekleyen Kurum

THE INSTITUTE OF FINANCE MANAGEMENT

Proje Numarası

INTERNAL RESEARCH GRANT

Teşekkür

We would like to express our appreciation and gratitude to the Institute of Finance Management (IFM) for funding this research.

Kaynakça

  • Ajzen, I. & Fishbein M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, New Jersey: Prentice-Hall.
  • Al-Gahtani, S. S. (2011). “Modeling the electronic transactions acceptance using an extended technology acceptance model”. Applied computing and informatics, 9(1), 47-77.
  • Alalwana, A.A, Dwivedib Y.K., & Rana, N.P. (2017). “Factors influencing adoption of mobile banking by Jordanian bank customers: Extending UTAUT2 with trust”. International Journal of Information Management. 37(3), 99-110.
  • Al-Debei, M.M., Akroush, M.N. & Ashouri, M.I. (2015). “Consumer attitudes towards online shopping: the effects of trust, perceived benefits, and perceived web quality”. Internet Research. 25(5), 707-733.
  • Alm, J. & Torgler, B. (2006). “Culture differences and tax morale in the United States and in Europe”. Journal of Economic Psychology. 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002
  • Alraja, M. N. (2016). “The effect of social influence and facilitating conditions on e-government acceptance from the individual employees’ perspective”. Polish Journal of Management Studies. 14(2), 18-27.
  • Barkhordari, M., Nourollah, Z., Mashayekhi, H., Mashayekhi, Y. & Ahangar, M.S (2017) “Factors influencing adoption of e-payment systems: an empirical study on Iranian customers”. Information System and E-Bus Management. 15, 89–116.
  • BaskanOzgen, F. & Turan, A. H. (2007). Usage and adoption of online tax filing and payment system in tax management: An empirical assessment with Technology Acceptance Model (TAM) in Turkey. 9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, 27-28 September 2007. Lithuania.
  • Bett, B. K. & Yudah, O. A. (2017). “Contribution of i-tax System as a strategy for revenue collection at Kenya revenue authority, rift valley region, Kenya”. International Journal of Scientific and Research Publications. 7(9), 389-396.
  • Bosnjak, M., Ajzen, I. & Schmidt, P. (2020). “The theory of planned behavior: Selected recent advances and applications”. Europe's journal of psychology. 16(3), 352.
  • Burgers, I. & Mosquera, I. (2017). “Corporate Taxation and BEPS: A Fair Slice for Developing Countries?” Erasmus Law Review, Eleven international publishing. 1, 257-285.
  • Chan, C.W., Troutman, C.S. & O’Bryan, D. (2000). “An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong”. Journal of International Accounting, Auditing and Taxation. 9(2), 83-103.
  • Chao, C. M. (2019). “Factors Determining the Behavioral Intention to Use Mobile Learning: An Application and Extension of the UTAUT Model”. Frontiers in Psychology. 10, 1652-1652.
  • Chemisto, M. & Rivett, U. (2018). “Examining the adoption and usage of an e-government system in rural South Africa: Examining e-government system adoption". In 2018 Conference on Information Communications Technology and Society (ICTAS) (pp. 1-6). March 2018. IEEE.
  • Davis, F. D. (1989). “Perceived usefulness, perceived ease of use, and user acceptance of information technology”. MIS quarterly. 319-340.
  • Ernest & Young, E.Y. (2020). Tanzania Revenue Authority introduces e-system for tax return filings. EY Global: Retrieved from https://www.ey.com/en_gl/tax-alerts/tanzania-revenue-authority-introduces-e-system-for-tax-return-filings.
  • Essel, D. D. & Wilson, O. A. (2017). “Factors affecting university students' use of Moodle: An empirical study based on TAM”. International Journal of Information and Communication Technology Education (IJICTE). 13(1), 14-26.
  • Eilu, E. (2018). “Adoption of electronic fiscal devices (EFDs) for value-added tax (VAT) collection in Kenya and Tanzania: a systematic review”. The African Journal of Information and Communication. 22, 111-134.
  • Fang, Z. (2002). “E-government in digital era: concept, practice, and development”. International journal of the Computer, the Internet and management. 10(2), 1-22.
  • Fjeldstad, O. H., Ali, M. & Katera, L. (2019). “Policy implementation under stress: Central-local government relations in property tax administration in Tanzania”. Journal of Financial Management of Property and Construction. 24(2), 129-147.
  • Fornell, C. & Larcker, D.F. (1981). “Structural equation models with unobservable variables and measurement error: algebra and statistics”. Journal of Marketing Research. 18(3), 382-388.
  • Gwaro, O. T., Maina, K. & Kwasira, J. (2016). “Influence of online tax filing on tax compliance among small and medium enterprises in Nakuru town, Kenya”. IOSR Journal of Business and Management. 18(10), 82-92.
  • Hair, Jr, J. F., Sarstedt, M., Matthews, L. M. & Ringle, C. M. (2016). “Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method”. European business review. 28(1), 63-76.
  • Hakizimana, N., & Santoro, F. (2023). “Technology Evolution and Tax Compliance: Evidence from Rwanda”. African Multidisciplinary Tax Journal. 3(1), 125-149.
  • Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). “A new criterion for assessing discriminant validity in variance-based structural equation modeling”. Journal of the academy of marketing science. 43, 115-135. https://link.springer.com/content/pdf/10.1007/s11747-014-0403-8.pdf
  • Henseler, J., Ringle, C. M. & Sinkovics, R. R. (2009). “The use of partial least squares path modeling in international marketing”. Advances in international marketing. 20, 277–320. Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-7979(2009)0000020014
  • Iqbal, S. & Qureshi, I. A. (2012). “M-learning adoption: A perspective from a developing country”. The International Review of Research in Open and Distance Learning. 3(3), 147-164.
  • Jahangir, N. & Begum, N. (2008). “The role of perceived usefulness, perceived ease of use, security and privacy, and customer attitude to engender customer adaptation in the context of electronic banking”. African journal of business management. 2(2), 32-40.
  • Jaya, I. G. M., Hermina, N., & Sunengsih, N. (2019). “CB-SEM and VB-SEM: Evaluating measurement model of business strategy of internet industry in Indonesia”. International Journal of Scientific & Engineering Research. 10(10), 878-883.
  • John, S. O. (2021). “Influence of iTax System on Service Delivery at the Kenya Revenue Authority”. International Journal of Research and Innovation in Social Science. 5(09), 191-197.
  • Kamarozaman, Z. & Razak, F. Z. A. (2021). “The role of facilitating condition in enhancing user’s continuance intention”. Journal of Physics: Conference Series. 1793(1), 012-022. DOI 10.1088/1742-6596/1793/1/012022.
  • Khan, O., Daddi, T., Slabbinck, H., Kleinhans, K., Vazquez-Brust, D. & De Meester, S. (2020). “Assessing the determinants of intentions and behaviors of organizations towards a circular economy for plastics”. Resources, Conservation and Recycling. 163, 105069.
  • Kimea, A., Chimilila, C. & Sichone, J. (2019). “Analysis of taxpayers’ intention to use tax e-filing system in Tanzania: Controlling for self-selection based endogeneity”. African Journal of Economic Review. 7(2), 193-212.
  • Koloseni, D. & Mandari, H. (2017) "Why Mobile Money Users Keep Increasing? Investigating the Continuance Usage of Mobile Money Services in Tanzania," Journal of International Technology and Information Management. 26(2), 6. Available at: https://scholarworks.lib.csusb.edu/jitim/vol26/iss2/6.
  • Lai, P. C. (2017). “The literature review of technology adoption models and theories for the novelty technology”. Journal of Information Systems and Technology Management. 14, 21-38.
  • Le, H.T.D., Men Thi, B. U. I. & Nguyen, G.T.C. (2021). “Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam”. The Journal of Asian Finance, Economics and Business (JAFEB). 8(1), 823-832.
  • Lin, C. W., Lee, S. S., Tang, K. Y., Kang, Y. X., Lin, C. C. & Lin, Y. S. (2019, August). “Exploring the users behavior intention on mobile payment by using TAM and IRT”. 3rd International Conference Proccedings on E-Society, E-Education and E-Technology, (11-15) ICSET August 2019.
  • Liu, M. T., Liu, Y. & Mo, Z. (2020). “Moral norm is the key: An extension of the theory of planned behaviour (TPB) on Chinese consumers' green purchase intention”. Asia Pacific Journal of Marketing and Logistics. 32(8), 1823-1841.
  • Maisiba, G. J. & Atambo, W. (2016). “Effects of Electronic-Tax System on the Revenue Collection Efficiency of Kenya Revenue Authority: A Case of Uasin Gishu County.” Imperial Journal of Interdisciplinary Research (IJIR). 2 (4), 815–27.
  • Mandari, H. & Koloseni, D. (2022). “Examining the antecedents of continuance usage of mobile government services in Tanzania”. International Journal of Public Administration. 45(12), 917-929.
  • Manoharan, A. P. & Ingrams, A. (2018). “Conceptualizing e-government from local government perspectives”. State and Local Government Review. 50(1), 56-66.
  • Megersa, K., Santoro, F., Lees, A., Carreras, M., Mukamana, T., Hakizimana, N. & Nsengiyumva, Y. (2023). “Technology and Tax: Adoption and Impacts of E-services in Rwanda”. Working Papers 18007, Institute of Development Studies, International Centre for Tax and Development, Rwanda. Available at https://ideas.repec.org/p/idq/ictduk/18007.html
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Taxpayer's Perception on the Adoption of E-Filling System in Tanzanian Cities

Yıl 2024, Cilt: 9 Sayı: 1, 17 - 38, 30.06.2024

Hawa Munisi Heri Mulamula Fatma Omar

https://doi.org/10.30927/ijpf.1333120

Öz

Electronic filing system (e-filling) is a recent phenomenon in Tanzania. The Tanzanian Government, through its revenue authority, TRA, in the year 2020 introduced a tax e-filling system for the effective collection of various types of taxes. Since the inception of the tax e-filling system in Tanzania, only a few studies have focused on retailers' perceptions of using such a system. This study adopted a descriptive survey design conducted in Tanzanian cities using a set of closed-ended questionnaires to a random sample of 423 taxpayers. The main finding of the study showed that perceived usefulness and user satisfaction significantly influence users' adoption intention of e-filling ([β = 0.396, p < 0.000; β = 0.343, p < 0.000, respectively]). Additionally, the study indicated a broad discrepancy between the advantages of tax e-filling to taxpayers, hence downplaying its usage/adaptability. The study recommended that awareness-raising campaigns and training be initiated to understand the tax e-filling system better. Policy-wise, the study contributes to the Income Tax Act, Cap. 332 R.E., 2019, the Tanzania Development Vision 2025, and the National Strategy for Growth and Reduction of Poverty I & II.

Anahtar Kelimeler

Taxpayer’s perception Usefulness Facilitating condition Taxpayer User satisfaction E-filing System Adoption

Proje Numarası

INTERNAL RESEARCH GRANT

Kaynakça

  • Ajzen, I. & Fishbein M. (1980). Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, New Jersey: Prentice-Hall.
  • Al-Gahtani, S. S. (2011). “Modeling the electronic transactions acceptance using an extended technology acceptance model”. Applied computing and informatics, 9(1), 47-77.
  • Alalwana, A.A, Dwivedib Y.K., & Rana, N.P. (2017). “Factors influencing adoption of mobile banking by Jordanian bank customers: Extending UTAUT2 with trust”. International Journal of Information Management. 37(3), 99-110.
  • Al-Debei, M.M., Akroush, M.N. & Ashouri, M.I. (2015). “Consumer attitudes towards online shopping: the effects of trust, perceived benefits, and perceived web quality”. Internet Research. 25(5), 707-733.
  • Alm, J. & Torgler, B. (2006). “Culture differences and tax morale in the United States and in Europe”. Journal of Economic Psychology. 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002
  • Alraja, M. N. (2016). “The effect of social influence and facilitating conditions on e-government acceptance from the individual employees’ perspective”. Polish Journal of Management Studies. 14(2), 18-27.
  • Barkhordari, M., Nourollah, Z., Mashayekhi, H., Mashayekhi, Y. & Ahangar, M.S (2017) “Factors influencing adoption of e-payment systems: an empirical study on Iranian customers”. Information System and E-Bus Management. 15, 89–116.
  • BaskanOzgen, F. & Turan, A. H. (2007). Usage and adoption of online tax filing and payment system in tax management: An empirical assessment with Technology Acceptance Model (TAM) in Turkey. 9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas, 27-28 September 2007. Lithuania.
  • Bett, B. K. & Yudah, O. A. (2017). “Contribution of i-tax System as a strategy for revenue collection at Kenya revenue authority, rift valley region, Kenya”. International Journal of Scientific and Research Publications. 7(9), 389-396.
  • Bosnjak, M., Ajzen, I. & Schmidt, P. (2020). “The theory of planned behavior: Selected recent advances and applications”. Europe's journal of psychology. 16(3), 352.
  • Burgers, I. & Mosquera, I. (2017). “Corporate Taxation and BEPS: A Fair Slice for Developing Countries?” Erasmus Law Review, Eleven international publishing. 1, 257-285.
  • Chan, C.W., Troutman, C.S. & O’Bryan, D. (2000). “An expanded model of taxpayer compliance: empirical evidence from the United States and Hong Kong”. Journal of International Accounting, Auditing and Taxation. 9(2), 83-103.
  • Chao, C. M. (2019). “Factors Determining the Behavioral Intention to Use Mobile Learning: An Application and Extension of the UTAUT Model”. Frontiers in Psychology. 10, 1652-1652.
  • Chemisto, M. & Rivett, U. (2018). “Examining the adoption and usage of an e-government system in rural South Africa: Examining e-government system adoption". In 2018 Conference on Information Communications Technology and Society (ICTAS) (pp. 1-6). March 2018. IEEE.
  • Davis, F. D. (1989). “Perceived usefulness, perceived ease of use, and user acceptance of information technology”. MIS quarterly. 319-340.
  • Ernest & Young, E.Y. (2020). Tanzania Revenue Authority introduces e-system for tax return filings. EY Global: Retrieved from https://www.ey.com/en_gl/tax-alerts/tanzania-revenue-authority-introduces-e-system-for-tax-return-filings.
  • Essel, D. D. & Wilson, O. A. (2017). “Factors affecting university students' use of Moodle: An empirical study based on TAM”. International Journal of Information and Communication Technology Education (IJICTE). 13(1), 14-26.
  • Eilu, E. (2018). “Adoption of electronic fiscal devices (EFDs) for value-added tax (VAT) collection in Kenya and Tanzania: a systematic review”. The African Journal of Information and Communication. 22, 111-134.
  • Fang, Z. (2002). “E-government in digital era: concept, practice, and development”. International journal of the Computer, the Internet and management. 10(2), 1-22.
  • Fjeldstad, O. H., Ali, M. & Katera, L. (2019). “Policy implementation under stress: Central-local government relations in property tax administration in Tanzania”. Journal of Financial Management of Property and Construction. 24(2), 129-147.
  • Fornell, C. & Larcker, D.F. (1981). “Structural equation models with unobservable variables and measurement error: algebra and statistics”. Journal of Marketing Research. 18(3), 382-388.
  • Gwaro, O. T., Maina, K. & Kwasira, J. (2016). “Influence of online tax filing on tax compliance among small and medium enterprises in Nakuru town, Kenya”. IOSR Journal of Business and Management. 18(10), 82-92.
  • Hair, Jr, J. F., Sarstedt, M., Matthews, L. M. & Ringle, C. M. (2016). “Identifying and treating unobserved heterogeneity with FIMIX-PLS: part I–method”. European business review. 28(1), 63-76.
  • Hakizimana, N., & Santoro, F. (2023). “Technology Evolution and Tax Compliance: Evidence from Rwanda”. African Multidisciplinary Tax Journal. 3(1), 125-149.
  • Henseler, J., Ringle, C. M. & Sarstedt, M. (2015). “A new criterion for assessing discriminant validity in variance-based structural equation modeling”. Journal of the academy of marketing science. 43, 115-135. https://link.springer.com/content/pdf/10.1007/s11747-014-0403-8.pdf
  • Henseler, J., Ringle, C. M. & Sinkovics, R. R. (2009). “The use of partial least squares path modeling in international marketing”. Advances in international marketing. 20, 277–320. Emerald Group Publishing Limited. https://doi.org/10.1108/S1474-7979(2009)0000020014
  • Iqbal, S. & Qureshi, I. A. (2012). “M-learning adoption: A perspective from a developing country”. The International Review of Research in Open and Distance Learning. 3(3), 147-164.
  • Jahangir, N. & Begum, N. (2008). “The role of perceived usefulness, perceived ease of use, security and privacy, and customer attitude to engender customer adaptation in the context of electronic banking”. African journal of business management. 2(2), 32-40.
  • Jaya, I. G. M., Hermina, N., & Sunengsih, N. (2019). “CB-SEM and VB-SEM: Evaluating measurement model of business strategy of internet industry in Indonesia”. International Journal of Scientific & Engineering Research. 10(10), 878-883.
  • John, S. O. (2021). “Influence of iTax System on Service Delivery at the Kenya Revenue Authority”. International Journal of Research and Innovation in Social Science. 5(09), 191-197.
  • Kamarozaman, Z. & Razak, F. Z. A. (2021). “The role of facilitating condition in enhancing user’s continuance intention”. Journal of Physics: Conference Series. 1793(1), 012-022. DOI 10.1088/1742-6596/1793/1/012022.
  • Khan, O., Daddi, T., Slabbinck, H., Kleinhans, K., Vazquez-Brust, D. & De Meester, S. (2020). “Assessing the determinants of intentions and behaviors of organizations towards a circular economy for plastics”. Resources, Conservation and Recycling. 163, 105069.
  • Kimea, A., Chimilila, C. & Sichone, J. (2019). “Analysis of taxpayers’ intention to use tax e-filing system in Tanzania: Controlling for self-selection based endogeneity”. African Journal of Economic Review. 7(2), 193-212.
  • Koloseni, D. & Mandari, H. (2017) "Why Mobile Money Users Keep Increasing? Investigating the Continuance Usage of Mobile Money Services in Tanzania," Journal of International Technology and Information Management. 26(2), 6. Available at: https://scholarworks.lib.csusb.edu/jitim/vol26/iss2/6.
  • Lai, P. C. (2017). “The literature review of technology adoption models and theories for the novelty technology”. Journal of Information Systems and Technology Management. 14, 21-38.
  • Le, H.T.D., Men Thi, B. U. I. & Nguyen, G.T.C. (2021). “Factors Affecting Electronic Tax Compliance of Small and Medium Enterprises in Vietnam”. The Journal of Asian Finance, Economics and Business (JAFEB). 8(1), 823-832.
  • Lin, C. W., Lee, S. S., Tang, K. Y., Kang, Y. X., Lin, C. C. & Lin, Y. S. (2019, August). “Exploring the users behavior intention on mobile payment by using TAM and IRT”. 3rd International Conference Proccedings on E-Society, E-Education and E-Technology, (11-15) ICSET August 2019.
  • Liu, M. T., Liu, Y. & Mo, Z. (2020). “Moral norm is the key: An extension of the theory of planned behaviour (TPB) on Chinese consumers' green purchase intention”. Asia Pacific Journal of Marketing and Logistics. 32(8), 1823-1841.
  • Maisiba, G. J. & Atambo, W. (2016). “Effects of Electronic-Tax System on the Revenue Collection Efficiency of Kenya Revenue Authority: A Case of Uasin Gishu County.” Imperial Journal of Interdisciplinary Research (IJIR). 2 (4), 815–27.
  • Mandari, H. & Koloseni, D. (2022). “Examining the antecedents of continuance usage of mobile government services in Tanzania”. International Journal of Public Administration. 45(12), 917-929.
  • Manoharan, A. P. & Ingrams, A. (2018). “Conceptualizing e-government from local government perspectives”. State and Local Government Review. 50(1), 56-66.
  • Megersa, K., Santoro, F., Lees, A., Carreras, M., Mukamana, T., Hakizimana, N. & Nsengiyumva, Y. (2023). “Technology and Tax: Adoption and Impacts of E-services in Rwanda”. Working Papers 18007, Institute of Development Studies, International Centre for Tax and Development, Rwanda. Available at https://ideas.repec.org/p/idq/ictduk/18007.html
  • McCluskey, W. & Huang, C.Y. (2019). “The role of ICT in proper tax administration: Lessons From Tanzania”. CMI Brief 6: 2019 (March). Bergen: Chr. Michelsen Institute. Retrieved on June 23, 2023 from https://www.cmi.no/publications/file/6880-the-role-of-ict-in-property-tax-administration-lessons-from-tanzania.pdf
  • Mokhtar, R. & Karim, M. A. (2021). “Exploring students behaviour in using google classroom during covid-19 pandemic: Unified theory of acceptance and use of technology (UTAUT). International Journal of Modern Education. 3(8), 182-195.
  • Moorthy, M. K., Samsuri, A. S. B., Hussin, S. B. M., Othman, M. S. B. & Chelliah, M. K. (2014). “E-Filing Behaviour among Academics in Perak State in Malaysia”. Technology and Investment. 5(2), 79-94.
  • MO, P. (2003). Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies. USA: Bloomsbury Publishing.
  • Mubuke, F., Masaba, A. K., Ogenmungu, C. & Kituyi, G. M. (2017). “Examining the Effect of Facilitating Conditions as An Imperative Input in Enhancing the Intention To Use Mobile Learning systems in Universities”. Global Journal of Computers & Technology. 6(1), 336–343. Retrieved from http://www.irrodl.org/index.php/irrodl/article/view/2203
  • Munoz-Leiva, F., Climent-Climent, S. & Liébana-Cabanillas, F. (2017). “Determinants of intention to use the mobile banking apps: An extension of the classic TAM model”. Spanish journal of marketing-ESIC. 21(1), 25-38.
  • Nawawi, A. & Salin, A.S.A.P. (2018).” Capital statement analysis as a tool to detect tax evasion”. International Journal of Law and Management. (60)5, 1097-1110.
  • Night, S., & Bananuka, J. (2020). “The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance”. Journal of Economics, Finance and Administrative Science. 25(49), 73-88.
  • Nkwe, N. (2013). “Tax payers’ attitude and compliance behavior among small medium enterprises (SMEs) in Botswana”. Business and Management Horizons. 1(1), 113-137.
  • OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264241046-en
  • Pérez-Morote, R., Pontones-Rosa, C. & Núñez-Chicharro, M. (2020). “The effects of e-government evaluation, trust and the digital divide in the levels of e-government use in European countries”. Technological forecasting and social change. 154, 119973.
  • Pozón-López, I., Higueras-Castillo, E., Muñoz-Leiva, F. & Liébana-Cabanillas, F. J. (2021). “Perceived user satisfaction and intention to use massive open online courses (MOOCs)”. Journal of Computing in Higher Education. 33, 85-120. https://doi.org/10.1007/s12528-020-09257-9
  • Ratansi, L. (2020). “Electronic Filing of Tax Returns”. RSM Tanzania. retrieved from https://www.rsm.global/tanzania/insights/consulting-insights/electronic-filing-tax-returns-0
  • Rwehumbiza, D. A. (2021). “Firm-specific orientations and manufacturing capability under institutional voids”. Africa Journal of Management, 7(2), 263-285. DOI: 10.1080/23322373.2021.1902211
  • Sarstedt, M., Ringle, C. M., & Hair, J. F. (2022). Partial Least Squares Structural Equation Modeling. Springer Books. 587-632.
  • Shrotryia, V. K. & Dhanda, U. (2019). “Content validity of assessment instrument for employee engagement”. SAGE Open. 9(1). doi: 10.1177/2158244018821751.
  • Silcock, R. (2001). “What is e-government”. Parliamentary affairs. 54(1), 88-101.
  • Simuyu, K. E. and Jagongo, A. (2019). “Impact of online tax filing on tax compliance among small and medium enterprises in Kibwezi Sub-county in Kenya”, International Journal of Current Research. 9(1), 45196-45206.
  • Subawa, N. S., Dewi, N. K. A. & Gama, A. W. O. (2021). “Differences of Gender Perception in Adopting Cashless Transaction Using Technology Acceptance Model”. The Journal of Asian Finance, Economics and Business (JAFEB). 8(2), 617-624.
  • Tehseen, S., Ramayah, T. & Sajilan, S. (2017). “Testing and controlling for common method variance: A review of available methods”. Journal of Management Sciences. 42(2), 146–175. https://geistscience.com/papers/view/JMS1704202
  • Temba, E. (2015). “User Acceptance of Electronic Fiscal Device (Efd) As a New Tool for Tax Collection: A Case of Ilala tax region”. A Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Master of Business Administration in Corporate Management (MBA-CM) of Mzumbe University.
  • Venkatesh, V., Thong, J. & Xu, X., (2012). “Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology”. MIS Quarterly. 36 (1), 157–178.
  • Voorhees, C. M., Brady, M. K., Calontone, R. & Ramirez, E. (2016). “Discriminant validity testing in marketing: An analysis, causes for concern, and proposed remedies”. Journal of the Academy of Marketing Science. 44(1), 119–134. https://doi.org/10.1007/s11747-015-0455-4
  • Walsh, K. (2012). “Understanding taxpayer behaviour – New opportunities for tax administration”. The Economic and Social Review, Economic and Social Studies. 43(3), 451-475.
  • Zamzami, A. H. & Putra, Y. M. (2019). “Intensity of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi)”. EPRA International Journal of Multidisciplinary Research (IJMR). 5(7). Available at SSRN: https://ssrn.com/abstract=3493951 or http://dx.doi.org/10.2139/ssrn.3493951
  • Zoroja, J., Klopotan, I. & Ana-Marija, S. (2020). “Quality of e-commerce practices in European enterprises: Cluster analysis approach”. Interdisciplinary Description of Complex Systems: INDECS. 18(2-B), 312-326.
Toplam 68 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Kamu Ekonomisi - Vergilendirme ve Gelir
Bölüm Araştırma Makalesi
Yazarlar

Hawa Munisi Bu kişi benim 0000-0001-7295-8777

Heri Mulamula Bu kişi benim 0000-0001-6328-0773

Fatma Omar 0009-0004-3004-7237

Proje Numarası INTERNAL RESEARCH GRANT
Yayımlanma Tarihi 30 Haziran 2024
Gönderilme Tarihi 26 Temmuz 2023
Kabul Tarihi 11 Mayıs 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 9 Sayı: 1

Kaynak Göster

APA Munisi, H., Mulamula, H., & Omar, F. (2024). Taxpayer’s Perception on the Adoption of E-Filling System in Tanzanian Cities. International Journal of Public Finance, 9(1), 17-38. https://doi.org/10.30927/ijpf.1333120
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