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

Factors influencing e-tax filing adoption intention by business users in China The Chinese government has heavily invested in materials and human resources to transition towards e-government. However, extant studies show that an overwhelming majority of China's e-government initiatives suffered from low public participation. There are few studies focusing on factors that affect public participation, particularly business users, in e-government and most of them lack a strong theoretical foundation. This study seeks to better understand the factors influencing adoption intention of e-tax filing, an important component of e-government, by business users in China. On the basis of the technology-organisation-environment (TOE) framework, a research model, including nine factors in technological, organisational and environmental categories, was developed. The results show that four of the nine factors, as well as the ownership of a business and business size, significantly influence their e-tax filing adoption intentions. The study concludes by making recommendations for promoting and increasing adoption intention of e-tax filing by business users. Keywords: e-government; e-tax filing; information technology adoption; TOE framework. Reference to this paper should be made as follows: Shao, B., Luo, X. and Liao, Q. (2015) `Factors influencing e-tax filing adoption intention by business users in China', Electronic Government, An International Journal, Vol. 11, No. 4, pp.283­305. Copyright © 2015 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Electronic Government, an International Journal Inderscience Publishers

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

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Publisher
Inderscience Publishers
Copyright
Copyright © 2015 Inderscience Enterprises Ltd.
ISSN
1740-7494
eISSN
1740-7508
DOI
10.1504/EG.2015.071408
Publisher site
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Abstract

The Chinese government has heavily invested in materials and human resources to transition towards e-government. However, extant studies show that an overwhelming majority of China's e-government initiatives suffered from low public participation. There are few studies focusing on factors that affect public participation, particularly business users, in e-government and most of them lack a strong theoretical foundation. This study seeks to better understand the factors influencing adoption intention of e-tax filing, an important component of e-government, by business users in China. On the basis of the technology-organisation-environment (TOE) framework, a research model, including nine factors in technological, organisational and environmental categories, was developed. The results show that four of the nine factors, as well as the ownership of a business and business size, significantly influence their e-tax filing adoption intentions. The study concludes by making recommendations for promoting and increasing adoption intention of e-tax filing by business users. Keywords: e-government; e-tax filing; information technology adoption; TOE framework. Reference to this paper should be made as follows: Shao, B., Luo, X. and Liao, Q. (2015) `Factors influencing e-tax filing adoption intention by business users in China', Electronic Government, An International Journal, Vol. 11, No. 4, pp.283­305. Copyright © 2015

Journal

Electronic Government, an International Journal – Inderscience Publishers

Published: Jan 1, 2015

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