Behavioral Intention of Taxpayers towards Online Tax Filing in India: An Empirical Investigation

Abstract

Tax e-filing is one of the e-government services that have been adopted by many developed countries today, where the public has to discharge their responsibility to the government via online tax filing. In developing countries like India, due to high perceived risk by the public, a well establish integrated reliable system is required. It is very difficult to implant responsible behavior within a community, if an individual perception of risk of the e-government services is the concern. This paper attempts to develop an understanding of the factors that influence citizens’ adoption of electronic tax filing services. This exploratory study elicited information using a structured questionnaire from 250 respondents from Indore city. The results revealed that the factors like perceived ease of use and perceived usefulness significantly affect the behavioral intention of the citizen towards the adoption of electronic tax filing. The study will serve as a useful guideline for strategic development in promoting e-government services, particularly the e-tax filing service.