Title: e-Government: citizens' intention to use a tax evasion reporting application. Evidence from Greece

Authors: Konstantinos Fotiadis; Prodromos Chatzoglou

Addresses: Department of Production Engineering and Management, Democritus University of Thrace, Vasilissis Sophias 12, 67100, Xanthi, Greece ' Department of Production Engineering and Management, Democritus University of Thrace, Vasilissis Sophias 12, 67100, Xanthi, Greece

Abstract: Although, in most countries citizens would probably choose to report tax evading incidents, they do not have access to an application which will allow them to perform this civil duty anonymously or not, easily and in real time. This paper attempts to examine the factors that affect citizens' intention to use a "smart" web application for reporting tax evasion incidents (complaint). A new conceptual model is proposed and empirically tested using the structural equations modelling and data from 1,014 people living in 50 regions of Greece. The main results reveal a high positive direct relationship between intention to use a new application for reporting tax incidents and users' perceived self-efficacy, perceived usefulness and their intention to report tax evasion episodes. Further, perceived ease of use and trust in internet have also a noticeable total (direct and indirect) positive effect on the intention to use a new application, while perceived risk has a rather low total negative effect.

Keywords: e-government; tax evasion; intention to use; perceived self-efficacy; perceived usefulness; tax morale; Greece.

DOI: 10.1504/IJEG.2023.132349

International Journal of Electronic Governance, 2023 Vol.15 No.2, pp.169 - 187

Received: 19 Oct 2022
Accepted: 18 Feb 2023
Published online: 18 Jul 2023 *

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