Factors influencing e-tax filing adoption intention by business users in China. (2015)

• Record Type: Journal Article
• Authors: Shao, Bingjia; Luo, Xin (Robert); Liao, Qinyu
• Is Part Of: Electronic government. Volume 11:Number 4(2015)
• Page Start: 283
• Page End: 305
• Publication Date: 2015
• Subjects: e-government -- e-tax filing -- information technology adoption -- TOE framework -- electronic tax filing -- intention to adopt -- business users -- China -- online tax filing -- electronic government -- taxation -- taxes; Internet in public administration -- Periodicals; 352.380285467805
• Languages: English
• ISSNs: 1740-7494

Abstract

The Chinese government has heavily invested in materials and human resources to transition towards e-government. However, extant studies show that an overwhelming majority of China's e-government initiatives suffered from low public participation. There are few studies focusing on factors that affect public participation, particularly business users, in e-government and most of them lack a strong theoretical foundation. This study seeks to better understand the factors influencing adoption intention of e-tax filing, an important component of e-government, by business users in China. On the basis of the technology-organisation-environment (TOE) framework, a research model, including nine factors in technological, organisational and environmental categories, was developed. The results show that four of the nine factors, as well as the ownership of a business and business size, significantly influence their e-tax filing adoption intentions. The study concludes by making recommendations for promoting and increasing adoption intention of e-tax filing by business users.