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Antecedents of paperless income tax filing by young professionals in India: an exploratory study

Antecedents of paperless income tax filing by young professionals in India: an exploratory study Purpose – The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service. Design/methodology/approach – Prior to data collection, for which a self‐administered survey was conducted, lecture‐demonstrations were arranged to familiarize the potential respondents with the income tax e‐filing service. The psychometric data were analyzed for reliability and construct validity of the measures, and thereafter a regression analysis was carried out. Findings – Regression results showed that antecedents of young Indian professionals' BI to use the income tax e‐filing service are: perceived ease‐of‐use, personal innovativeness in information technology, relative advantage (RA), performance of e‐filing service, and compatibility (COMP). Originality/value – Past studies on income tax e‐filing are beset by problems of adopter bias, and failure to treat trust as a multi‐dimensional. In addition, these studies are skewed towards two theories, namely technology acceptance model, and theory of planned behavior. Although perceived characteristics of innovating has held considerable promise as an alternative framework, it has a chronic problem of confounding between RA and COMP. In investigating the antecedents of young Indian professionals' intention to use the income tax e‐filing, this study also tries to deal with these issues, which are important to the practice of e‐government adoption research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Transforming Government: People, Process and Policy Emerald Publishing

Antecedents of paperless income tax filing by young professionals in India: an exploratory study

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1750-6166
DOI
10.1108/17506160910940740
Publisher site
See Article on Publisher Site

Abstract

Purpose – The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service. Design/methodology/approach – Prior to data collection, for which a self‐administered survey was conducted, lecture‐demonstrations were arranged to familiarize the potential respondents with the income tax e‐filing service. The psychometric data were analyzed for reliability and construct validity of the measures, and thereafter a regression analysis was carried out. Findings – Regression results showed that antecedents of young Indian professionals' BI to use the income tax e‐filing service are: perceived ease‐of‐use, personal innovativeness in information technology, relative advantage (RA), performance of e‐filing service, and compatibility (COMP). Originality/value – Past studies on income tax e‐filing are beset by problems of adopter bias, and failure to treat trust as a multi‐dimensional. In addition, these studies are skewed towards two theories, namely technology acceptance model, and theory of planned behavior. Although perceived characteristics of innovating has held considerable promise as an alternative framework, it has a chronic problem of confounding between RA and COMP. In investigating the antecedents of young Indian professionals' intention to use the income tax e‐filing, this study also tries to deal with these issues, which are important to the practice of e‐government adoption research.

Journal

Transforming Government: People, Process and PolicyEmerald Publishing

Published: Mar 20, 2009

Keywords: Government; Communication technologies; Income tax; India

References