Economics at your fingertips  

Analysis of Taxpayers’ Intention to Use Tax E-Filing System in Tanzania: Controlling for Self-Selection Based Endogeneity

Alfred Kimea (), Cyril Chimilila and Joyce Sichone

African Journal of Economic Review, 2019, vol. 07, issue 2

Abstract: This paper aims at analysing factors that influence taxpayers’ intention to use electronic tax filing system. The paper employs Technology Acceptance Model (TAM) framework. We first estimated traditional TAM model using OLS. Using econometric tests we observed self-selection endogeneity bias in intention to use e-filing system. To account for this bias we estimated endogenous switching regression model. Results of endogenous switching model show that risk, social influence and performance expectancy have significant effects on intention to use e-filing. Further, we found that these factors affect users and non-users intentions differently, calling for differentiated strategies in influencing e-filing use intention. Lastly, we recommended both administrative and technical issues to be considered for enhanced intention to use and adoption of e-filing system.

Keywords: Financial Economics; Institutional and Behavioral Economics; Public Economics (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.22004/ag.econ.292372

Access Statistics for this article

More articles in African Journal of Economic Review from African Journal of Economic Review
Bibliographic data for series maintained by AgEcon Search ().

Page updated 2021-04-30
Handle: RePEc:ags:afjecr:292372