Influence of Trust, Service Quality and Extrinsic Motivation on ETax Filling System and Compliance Burden in Tanzania

Rufina Milamo, Mato Magobe, Cyril Chimilila and Ryoba Mzalendo

African Journal of Economic Review, 2024, vol. 13, issue 1

Abstract: This study investigates the impact of trust, service quality, and extrinsic motivation on taxpayer’s engagement with electronic tax filing systems, alongside the relationship between system engagement and the tax compliance burden. The study utilized partial least squares structural equation modelling (PLS-SEM). The analysis draws on survey data collected from 230 business taxpayers in Dar es Salaam, Tanzania. The results demonstrate that trust, service quality, and extrinsic motivation significantly drive taxpayer’s engagement with the e-filing system, concurrently reducing the compliance burden. Additionally, the model exhibits robust predictive validity for cases beyond the sampled data. These findings underscore the importance for tax authorities to foster greater taxpayer engagement by building trust and enhancing service quality. The study offers critical insights for optimizing e-filing systems, emphasizing administrative strategies that can improve taxpayer benefits and streamlining compliance processes.

Keywords: Public; Economics (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/362942/files/a ... 21_67ca134fd392b.pdf (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: https://EconPapers.repec.org/RePEc:ags:afjecr:362942

DOI: 10.22004/ag.econ.362942

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 ().