Ethnicity and tax filing behavior

Tax Laws and Filing Requirements

Security Assessment of E-Tax Filing Websites

Technical security is only part of E-Commerce security operations; human usability and security perception play major and sometimes dominating factors. For instance, slick websites with impressive security icons but no real technical security are often perceived by users to be trustworthy (and thus more profitable) than plain vanilla websites that use powerful encryption for transmission and se...

Perceived Risk and the Adoption of Tax E-Filing

Many countries have introduced e-filing of tax returns to help citizens fulfill their responsibilities toward the government. However, despite the presence of such e-services, researchers argue e-filing of taxes is not popular among the public, especially in developing countries like Malaysia, because of the high perceived risk associated with the service. The lack of coordinated efforts on the...

Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns

A significant amount of non-compliance associated with the personal income tax is due to the taxpayers who are not “in the system,” not having filed a tax return in the recent past or perhaps ever. We use experimental laboratory methods to examine two types of positive incentives for filing tax returns: tax credits and social safety net benefits, both of which are conditional on tax filing. Our...

The adoption of electronic tax filing systems: an empirical study

This paper discusses the factors affecting the adoption of electronic tax-filing systems. Using the technology acceptance model (TAM) as a theoretical framework, this study introduces “perceived credibility” as a new factor that reflects the user’s intrinsic belief in the electronic tax-filing systems, and examines the effect of computer self-efficacy on the intention to use an electronic tax-f...