Determining Antecedents of Intention to Adopt Goods and Service Tax Network

Navneet Guleria
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Navneet Guleria: Indira Gandhi National Tribal University, India

International Journal of E-Adoption (IJEA), 2020, vol. 12, issue 1, 30-41

Abstract: With the changing worldwide economic scenario, there occurs a need to structure new tax reforms especially for a developing country like India. With this ideation, the Indian government introduced the goods and service tax (GST) in order to conceptualise a common tax system. However, with digitalization transforming every service from offline to online mode, the government developed a not-for-profit website, GST network (GSTN), where citizens can smoothly and securely file their returns. Since the concept is new, studying the GSTN adoption by considering technology acceptance model (TAM) and unified theory of adoption and use of technology (UTAUT) variables becomes a novel approach. The article considers perceived ease of use, perceived usefulness, perceived risk, social influence, and facilitating conditions as exogenous variables whereas intention to adopt GSTN is considered as endogenous one. A partial least square (PLS) path modelling approach is applied on a survey data in order to validate the hypothesised model.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jea000:v:12:y:2020:i:1:p:30-41

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