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E-Tax Filing Adoption Intention
http://www.cnebr.net 2015年4月13日   阅读4852次

Factors Influencing E-Tax Filing Adoption Intention by Business Users in China

Bingjia Shao,Xin (Robert) Luo,Qinyu Liao

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. Based on the technology-organization-environment (TOE) framework, a research model including nine factors in technological, organizational, 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.

Key words: e-government, e-tax filing, information technology adoption, TOE framework

 

Accepted by Electronic Government, An Int. J . on  Mar 23,2015

 

 

 

 

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