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

Abstract

PurposeThe 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/approachPrior 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.FindingsRegression 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/valuePast 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.

Discovering Citizens Reaction Toward E-Government: Factors in E-Government Adoption

“…Previous research has recognized the importance of relative advantage, compatibility, and complexity in investigating the adoption of different technological innovations including e-government (Carter and Belanger, 2005;Ojha et al, 2009;Schaupp and Carter, 2005;Van Slyke et al, 2004).…”

Diversity and Diffusion of Theories, Models, and Theoretical Constructs in eGovernment Research

“…Five studies [20,24,29,52,58] used TAM and TPB together, four of them [6,24,48,77] used even three theories or models, whereas three [32,68,74] Survey: [6], [8], [9], [12], [16], [20], [24], [29], [32], [48], [49], [52], [58], [63], [67], [68], [74], [77], [76], [79], [86]; Interview: [84], [86], [89]; Secondary Data Analysis: [31]; Case Study: [69] Information System Success Model (DeLone and McLean, 1992McLean, , 2003 Survey: [19], [22], [30], [32], [55], [59], [65], [68], [74], …”

The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy

“…Moreover, the adoption of an e-government cannot be assumed (Udo & Bagchi, 2011). Ojha et al (2009) conclude that the adoption of electronic tax filing in India has been slow. Our research seeks to bridge this gap by providing evidence of factors that are crucial for the successful implementation of e-government services in India.…”

“…1 5 theories/models: Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model. Ojha et al (2009) conduct a study to examine the antecedents of online tax filing in India. However, their study is exploratory in nature and focuses on identifying likely factors of adoption of online tax filing in India.…”

“…First, there is a dearth of literature on the use of online tax filing systems in India. We find one study by Ojha et al (2009) that examine the antecedents of intentions to adopt online tax filing in India. However, this study is limited in scope because of their model and the use of student sample to collect the data.…”