The Effect of Espoused Culture on Acceptance of Online Tax Filing Services in an Emerging Economy

Authors

  • Gaurav Gupta Pacific Lutheran University, Tacoma, Washington
  • Syed Zaidi California State University, San Marcos
  • Godwin Udo The University of Texas at El Paso
  • Kallol Bagchi The University of Texas at El Paso

Keywords:

Online Tax Filing, Theory of Planned Behavior, Espoused Culture, Skepticism, Intentions, Tax Payers.

Abstract

This paper investigates the impact of espoused national culture on the individuals’ acceptance of online tax filing services in an emerging economy. This study integrates the Theory of Planned Behavior and incorporates the impact of taxpayers’ trust and skepticism on their intentions to adopt online tax filing. This paper studies the moderating effect of espoused national culture on tax payers’ intentions to e-file taxes using either government or private vendor tax filing portals. Our results indicate that higher subjective norm, positive attitude, higher perceived behavioral control, and higher perceived trust are linked to higher intentions of adopting online tax filing.

Author Biographies

Gaurav Gupta, Pacific Lutheran University, Tacoma, Washington

Assistant Professor of Business, School of Business

Syed Zaidi, California State University, San Marcos

Assistant Professor of Accounting, Department of Accounting, College of Business Administration

Godwin Udo, The University of Texas at El Paso

Professor of Computer Information Systems, Department of Accounting and Information Systems, College of Business Administration

Kallol Bagchi, The University of Texas at El Paso

Professor of Computer Information Systems, Department of Accounting and Information Systems, College of Business Administration, The University of Texas at El Paso

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Published

2015-09-02

Issue

Vol. 6 No. 1 (2015)

Section

ABR Journal Articles

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