Role of Trust in Adoption of Online Good Service Tax Filing in India
Author
Abstract
Suggested Citation
DOI: 10.1177/0256090919877333
Download full text from publisher
References listed on IDEAS
- Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003.
"Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?,"
Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
- Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
- Warneryd, Karl-Erik & Walerud, Bengt, 1982. "Taxes and economic behavior: Some interview data on tax evasion in Sweden," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 187-211, September.
- Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
- Olsen, Jerome & Kasper, Matthias & Kogler, Christoph & Muehlbacher, Stephan & Kirchler, Erich, 2019. "Mental accounting of income tax and value added tax among self-employed business owners," Journal of Economic Psychology, Elsevier, vol. 70(C), pages 125-139.
- Viswanath Venkatesh & Fred D. Davis, 2000. "A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies," Management Science, INFORMS, vol. 46(2), pages 186-204, February.
- Shirley Taylor & Peter A. Todd, 1995. "Understanding Information Technology Usage: A Test of Competing Models," Information Systems Research, INFORMS, vol. 6(2), pages 144-176, June.
- Michael Firth & Kenneth McKenzie, 2012. "The GST and Financial Services: Pausing for Perspective," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(29), September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Rakesh Kumar & Kishore Kumar & Rubee Singh & José Carlos Sá & Sandro Carvalho & Gilberto Santos, 2023. "Modeling Environmentally Conscious Purchase Behavior: Examining the Role of Ethical Obligation and Green Self-Identity," Sustainability, MDPI, vol. 15(8), pages 1-16, April.
- Shalini Shukla & Rakesh Kumar, 2024. "Venturing into a New Business: Do Self-efficacy and Risk-taking Propensity Help?," Vikalpa: The Journal for Decision Makers, , vol. 49(1), pages 25-44, March.
- Rakesh Kumar & Rubee Singh & Kishore Kumar & Shahbaz Khan & Vincenzo Corvello, 2023. "How Does Perceived Risk and Trust Affect Mobile Banking Adoption? Empirical Evidence from India," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Paul Juinn Bing Tan, 2013. "Applying the UTAUT to Understand Factors Affecting the Use of English E-Learning Websites in Taiwan," SAGE Open, , vol. 3(4), pages 21582440135, October.
- Garima Malik & A. Sajeevan Rao, 2019. "Extended expectation-confirmation model to predict continued usage of ODR/ride hailing apps: role of perceived value and self-efficacy," Information Technology & Tourism, Springer, vol. 21(4), pages 461-482, December.
- Javad Shahreki & Jaya Ganesan & Kavitha Raman & Audrey Lim Li Chin & Tee Suan Chin, 2019. "The effect of human resource information system application on employee satisfaction and turnover intention," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1462-1479, December.
- Nistor, Cristian, 2013. "A conceptual model for the use of social media in companies," MPRA Paper 44224, University Library of Munich, Germany.
- Francisco Rejón-Guardia & Juán Sánchez-Fernández & Francisco Muñoz-Leiva, 2011. "Motivational Factors that influence the Acceptance of Microblogging Social Networks: The µBAM Model," FEG Working Paper Series 06/11, Faculty of Economics and Business (University of Granada).
- Sanjeev Verma, 2015. "Harnessing the Benefit of Social Networking Sites for Intentional Social Action: Determinants and Challenges," Vision, , vol. 19(2), pages 104-111, June.
- Muhammad Ali & Syed Ali Raza & Chin-Hong Puah & Mohd Zaini Abd Karim, 2017.
"Islamic home financing in Pakistan: a SEM-based approach using modified TPB model,"
Housing Studies, Taylor & Francis Journals, vol. 32(8), pages 1156-1177, November.
- Ali, Muhammad & Raza, Syed Ali & Chin-Hong, Puah, 2015. "Islamic home financing in Pakistan: A SEM based approach using modified TPB model," MPRA Paper 67877, University Library of Munich, Germany, revised 02 Sep 2015.
- Ángel Valarezo & Rafael López & Teodosio Pérez-Amaral, 2019. "Adoption of e-commerce by individuals and digital divide: Evidence from Spain," Documentos de Trabajo del ICAE 2019-19, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
- Al-Qeisi, Kholoud & Dennis, Charles & Alamanos, Eleftherios & Jayawardhena, Chanaka, 2014. "Website design quality and usage behavior: Unified Theory of Acceptance and Use of Technology," Journal of Business Research, Elsevier, vol. 67(11), pages 2282-2290.
- Chua Chang Jin & Lim Chee Seong & Aye Aye Khin, 2019. "Factors Affecting the Consumer Acceptance towards Fintech Products and Services in Malaysia," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(1), pages 59-65, January.
- Oghuma, Apollos Patricks & Chang, Younghoon & Libaque-Saenz, Christian Fernando & Park, Myeong-Cheol & Rho, Jae Jeung, 2015. "Benefit-confirmation model for post-adoption behavior of mobile instant messaging applications: A comparative analysis of KakaoTalk and Joyn in Korea," Telecommunications Policy, Elsevier, vol. 39(8), pages 658-677.
- Yang, Byunghwa & Kim, Youngchan & Yoo, Changjo, 2013. "The integrated mobile advertising model: The effects of technology- and emotion-based evaluations," Journal of Business Research, Elsevier, vol. 66(9), pages 1345-1352.
- Perry, Anna, 2016. "Consumers' acceptance of smart virtual closets," Journal of Retailing and Consumer Services, Elsevier, vol. 33(C), pages 171-177.
- Vuong Duc Hoang Quan & Trinh Hoang Nam, 2017. "Developing credit card market from Vietnamese consumers’ perspective," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 7(1), pages 61-74.
- Viswanath Venkatesh, 2000. "Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model," Information Systems Research, INFORMS, vol. 11(4), pages 342-365, December.
- Juan F. Tavera Mesías & Juan C. Sánchez Giraldo & Bernardo Ballesteros Díaz, 2011. "Aceptación del E-Commerce en Colombia: un estudio para la ciudad de Medellín," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
- Alami Mohamed, 2023. "The relationship between perception of IT and performance management in Moroccan companies: a qualitative study [La relation entre la perception des technologies d'information et le pilotage de la ," Post-Print hal-04224226, HAL.
- Deborah Compeau & Barbara Marcolin & Helen Kelley & Chris Higgins, 2012. "Research Commentary ---Generalizability of Information Systems Research Using Student Subjects---A Reflection on Our Practices and Recommendations for Future Research," Information Systems Research, INFORMS, vol. 23(4), pages 1093-1109, December.
- Sanghyun Kim & Gary Garrison, 2009. "Investigating mobile wireless technology adoption: An extension of the technology acceptance model," Information Systems Frontiers, Springer, vol. 11(3), pages 323-333, July.
- Nasser Hamidi & Tahmineh Torabi Rad & Alireza Jahany, 2012. "Evaluation Of Factors Influencing Tendency Towards E- Banking In Bank Customers," Far East Journal of Marketing and Management, Far East Research Centre, vol. 2(3), pages 25-42, August.
More about this item
Keywords
GST; GSTN; Indirect Tax; Technology Acceptance Model; Theory of Planned Behaviour; Online Tax Filing; System;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:vikjou:v:44:y:2019:i:3:p:99-114. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.