Factors That Affect Taxpayers’ Adoption for Electronic Tax Service: The Case of Addis Ababa Taxpayers

Abstract

Electronic tax service is one of the most useful instruments to increase revenue of government and taxpayers. However, only small numbers of taxpayers are using the service and others found to be reluctant to use electronic tax service.  Therefore, the study was focused on factors that affect taxpayers’ adoption for electronic tax service in Addis Ababa. Two-stage sampling was employed to select sample respondents.  Descriptive statistics and probit regression analysis were employed. The result shows that perceived usefulness, perceived risk, self-efficiency and timeliness were significant factors but, subjective norm is insignificant. Tax authorities should do on expanding the electronic tax service to other branches.

Keywords: Electronic Tax Service, Adopter, Non-Adopter, Addis Ababa

DOI: 10.7176/RJFA/11-21-02

Publication date: November 30^th 2020