The moderating effect of culture on e-filing taxes: evidence from India

Syed Kashif Raza Zaidi, Cassy Daniels Henderson and Gaurav Gupta

Journal of Accounting in Emerging Economies, 2017, vol. 7, issue 1, 134-152

Abstract: Purpose - The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy. Design/methodology/approach - A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed. Findings - Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US. Practical implications - The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process. Originality/value - This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Keywords: Technology acceptance model; Information systems success model; Behavioural intentions; Electronic tax filing; Espoused national culture (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaeepp:jaee-05-2015-0038

DOI: 10.1108/JAEE-05-2015-0038

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