Title: Factors influencing e-tax filing adoption intention by business users in China

Authors: Bingjia Shao; Xin (Robert) Luo; Qinyu Liao

Addresses: School of Economics and Business Administration, Chongqing University, 174 Shazheng Street, Shapingba District, Chongqing, 400030, China ' Anderson School of Management, The University of New Mexico, Albuquerque, NM 87131, USA ' Department of Accounting and MIS, The University of Texas at Brownsville, One West University Blvd., Brownsville, TX 78520, USA

Abstract: 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. On the basis of the technology-organisation-environment (TOE) framework, a research model, including nine factors in technological, organisational 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.

Keywords: e-government; e-tax filing; information technology adoption; TOE framework; electronic tax filing; intention to adopt; business users; China; online tax filing; electronic government; taxation; taxes.

DOI: 10.1504/EG.2015.071408

Electronic Government, an International Journal, 2015 Vol.11 No.4, pp.283 - 305

Received: 16 Aug 2014
Accepted: 21 Mar 2015
Published online: 25 Aug 2015 *

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