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Innovativeness, Privacy, and Trust as Determinants of Electronic Tax Filing: An Empirical Investigation and New Research Agenda
Abstract
Electronic tax (e-Tax) filing is one of the most interesting and dynamic examples of the integration of information technology and service provision between the government and citizens. However, citizens are often concerned about the use of technology due to their personal innovativeness, and lack of privacy and trust for online transactions. This chapter thus aims to investigate adoption drivers of e-Tax filing systems in Bangladesh by employing the UTAUT model. Results reveal facilitating conditions, trust, effort expectancy, performance expectancy and individual innovativeness as significant drivers in e-Tax adoption. Besides, this chapter suggests a new research agenda wherein perceived risks that can cause services like e-Tax filings to fail are addressed. Several factors that are known to exacerbate perceived risk were identified from the literature and thereafter shown as part of a proposed framework. Besides, implications for practice and research are also discussed for better planning and implementation of e-Tax services.
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