The Effects of Refund Anticipation Loans on Tax Filing and EITC Takeup

Factors influencing e-tax filing adoption intention by business users in China

Electronic Government an International Journal ◽

10.1504/eg.2015.071408 ◽

2015 ◽

Vol 11 (4) ◽

pp. 283 ◽

Cited By ~ 2

Author(s):

Bingjia Shao ◽

Xin ( ◽

N.A. Robert) ◽

N.A. Luo ◽

Qinyu Liao

Keyword(s):

Factors Influencing ◽

Adoption Intention ◽

Tax Filing

Download Full-text

Electronic Tax Filing

E-Procurement Management for Successful Electronic Government Systems ◽

10.4018/978-1-4666-2119-0.ch009 ◽

2013 ◽

pp. 147-156

Author(s):

Viveka Ramoo ◽

T. Ramayah ◽

May-Chiun Lo ◽

Teoh Ai Ping

Keyword(s):

Perceived Risk ◽

Exploratory Study ◽

Explanatory Power ◽

Ease Of Use ◽

Perceived Usefulness ◽

The Internet ◽

Intention To Use ◽

Perceived Ease Of Use ◽

Government Services ◽

Tax Filing

Governments are seeking to benefit from information technology by incorporating various government services online for the benefits of the citizen. The Malaysian government as part of its Multimedia Super Corridor (MSC) project introduced e-filing in 2006, which is the process of filing taxes using the Internet as one of the e-government services. This is an exploratory study to model the determinants of intention to use an Internet tax filing system. The authors used 4 variables as predictors or intention to use which were perceived usefulness, perceived ease of use, perceived risk, and facilitating condition. Data was collected from 100 respondents using non probability purposive sampling via a structured questionnaire. As hypothesized, perceived ease of use, perceived usefulness, and facilitating condition were positively related to intention to use. The findings show that perceived usefulness has the strongest influence on intention to use (ß = 0.341), followed by perceived ease of use (ß = 0.278) and facilitating condition (ß = 0.234). As hypothesized, perceived risk was negatively related (ß =-0.223) to intention to use indicating that users are concerned by the risk involved in filing taxes online. The regression results show that the four variables can explain 52.2% of the variation in intention to use which indicates good explanatory power. Understanding these factors can extend the knowledge, which can lead to better planning and implementation of e-Filing in Malaysia.

Download Full-text

Casting a Wider Tax Net: Experimental Evidence from Costa Rica

American Economic Journal Economic Policy ◽

10.1257/pol.20160589 ◽

2019 ◽

Vol 11 (3) ◽

pp. 55-87 ◽

Cited By ~ 5

Author(s):

Anne Brockmeyer ◽

Spencer Smith ◽

Marco Hernandez ◽

Stewart Kettle

Keyword(s):

Developing Countries ◽

Costa Rica ◽

Experimental Evidence ◽

Third Party ◽

Randomized Experiment ◽

Intermediate Form ◽

Tax Enforcement ◽

Important Intermediate ◽

Payment Rate ◽

Tax Filing

The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4 p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm’s transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement. (JEL H25, H26, K34, O17)

Download Full-text