To Study the Taxpayer’s Perception about Adoption of E-Filing in Gujarat State
Keywords:
E-Filing, taxpayer’s
Abstract
The present research is an attempt to study the taxpayer’s perception about adoption of E-filing. Understanding of the research topic reviews of literature relating adoption and intention. Important studies relating to citizens‟ adoptability and their intentions. In current digital India campaigning, everyone is talking about doing all transaction digitally. However, in India yet there is lots of improvement needed in terms of infrastructure support, user friendliness, confidence about use of digital platform and many more things. In same context, it is obvious question in mind of most of the researcher that whether Indian people are accept the digital medium for filling their returns or not. Thus, using well known UTAUT model for understand Indian are intend to use e-filling facility or not.
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18. Dr. R.S. Patel Research methodology Jay Publication Ahmedabad ( ISBN 978-81-926052-5-8)
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2. Venkatesh, V., Thong, J. Y., Chan, F. K., Hu, P. J. H., & Brown, S. A. (2011). Extending the two‐stage information systems continuance model: Incorporating UTAUT predictors and the role of context. Information Systems Journal, 21(6), 527-555.
3. Venkatesh, V., Thong, J. Y., & Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology.
4. Venkatesh, V., & Zhang, X. (2010). Unified theory of acceptance and use of technology: US vs. China. Journal of Global Information Technology Management, 13(1), 5-27.
5. Martins, J. H., & Loubser, M. Van Wyk, H. deJ. 1996. Socio-Economic Profile of the Nine Provinces in South Africa 1994..
6. Witkin, B. R., & Trochim, W. W. (1997). Toward a synthesis of listening constructs: A concept map analysis. International Journal of Listening, 11(1), 69-87.
7. Leedy, G. J. (1993). U.S. Patent No. 5,225,771. Washington, DC: U.S. Patent and Trademark Office.
8. Cooper, D. R. Schindler (2001), Business Research Methods.
9. Saunders, M. L., & Lewis, P. (2009). P. and Thornhill, A.(2009). Research methods for business students, 4.
10. Carter, C. R., & Liane Easton, P. (2011). Sustainable supply chain management: evolution and future directions. International journal of physical distribution & logistics management, 41(1), 46-62.
11. Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165-176.
12. Schaupp, L. C., & Carter, L. D. (2009). Antecedents to e-file adoption: The US citizen's perspective. EJournal of Tax Research, 7(2), 158.
13. Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. psychometrika, 16(3), 297-334.
14. Victor, R. G., Bertocci, L. A., Pryor, S. L., & Nunnally, R. L. (1988). Sympathetic nerve discharge is coupled to muscle cell pH during exercise in humans. Journal of Clinical Investigation, 82(4), 1301.
15. Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (1998). Multivariate data analysis (Vol. 5, No. 3, pp. 207-219). Upper Saddle River, NJ: Prentice hall.
16. Gastwirth, J. L., Gel, Y. R., & Miao, W. (2009). The impact of Levene's test of equality of variances on statistical theory and practice. Statistical Science, 343-360.
17. Birney, E., Stamatoyannopoulos, J. A., Dutta, A., Guigó, R., Gingeras, T. R., Margulies, E. H., ... & Kuehn, M. S. (2007). Identification and analysis of functional elements in 1% of the human genome by the ENCODE pilot project. Nature, 447(7146), 799-816.
18. Dr. R.S. Patel Research methodology Jay Publication Ahmedabad ( ISBN 978-81-926052-5-8)
19. Schaupp, L. C., & Carter, L. D. (2009). Antecedents to e-file adoption: The US citizen's perspective. EJournal of Tax Research, 7(2), 158.
20. Carter, L., Christian Shaupp, L., Hobbs, J., & Campbell, R. (2011). The role of security and trust in the adoption of online tax filing. Transforming Government: People, Process and Policy, 5(4), 303-318.
Published
2022-10-31
How to Cite
Thaker, D. D. (2022). To Study the Taxpayer’s Perception about Adoption of E-Filing in Gujarat State. Central Asian Journal of Innovations on Tourism Management and Finance, 3(10), 233-243. https://doi.org/10.51699/cajitmf.v3i10.364
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