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dc.contributor.authorRamdhony, Dinesh
dc.date.accessioned2022-11-02T13:01:32Z
dc.date.available2022-11-02T13:01:32Z
dc.date.issued2022-10-13
dc.identifier.citationRamdhony, D... [et al.] (2022). Modelling the determinants of electronic tax filing services’ continuance usage intention. Australian Journal of Public Administration, 00, 1– 16. [https://doi.org/10.1111/1467-8500.12559]es_ES
dc.identifier.urihttps://hdl.handle.net/10481/77703
dc.description.abstractThe success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived fromthe findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems.es_ES
dc.language.isoenges_ES
dc.publisherWileyes_ES
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectContinuance usagees_ES
dc.subjectElectronic tax filing serviceses_ES
dc.subjectInformation system success modeles_ES
dc.subjectMauritiuses_ES
dc.subjectTrust Theoryes_ES
dc.titleModelling the determinants of electronic tax filing services’ continuance usage intentiones_ES
dc.typeinfo:eu-repo/semantics/articlees_ES
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses_ES
dc.identifier.doi10.1111/1467-8500.12559
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones_ES


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Attribution-NonCommercial-NoDerivatives 4.0 Internacional
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