E-taxes area in UTAUT model in view of the research of information society in Poland

Anna Sołtysik-Piorunkiewicz and Iwona Zdonek
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Anna Sołtysik-Piorunkiewicz: Uniwersytet Ekonomiczny w Katowicach
Iwona Zdonek: Politechnika Śląska

Collegium of Economic Analysis Annals, 2015, issue 38, 233-246

Abstract: The aim of this paper is to discover the UTAUT model in the area of e-taxes. Authors describe the characteristics of the four main criteria of UTAUT model in view of information society behaviour in the case of e-tax: 1) the expected execution, 2) cognitive effort, 3) social impact and 4) favourable circumstances.

Keywords: e-tax; UTAUT model; information society behaviour (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sgh:annals:i:38:y:2015:p:233-246

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