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The Effect of Espoused Culture on Acceptance of Online Tax Tiling Services in an Emerging Economy

This paper investigates the impact of espoused national culture on the individuals’ acceptance of online tax filing services in an emerging economy. This study integrates the theory of planned behavior and incorporates the impact of taxpayers’ trust and skepticism on their intentions to adopt online tax filing. This paper studies the moderating effect of espoused national culture on taxpayers’ intentions to e-file taxes using either government or private vendor tax filing portals. The results indicate that higher subjective norm, positive attitude, higher perceived behavioral control, and higher perceived trust are linked to higher intentions of adopting online tax filing. This work is licensed under a Creative Commons Attribution 3.0 License.

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