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

机译:影响纳税人对电子税收服务的因素:亚的斯亚贝巴纳巴巴纳巴巴税的案件

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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.
机译:电子税收服务是增加政府和纳税人收入的最有用的工具之一。但是,只有少数纳税人正在使用该服务,其他人发现不愿意使用电子税收服务。因此,该研究致力于影响纳税人在亚的斯亚贝巴对电子税收服务采用的因素。采用两级采样选择样品受访者。采用描述性统计和探测回归分析。结果表明,感知的有用性,感知风险,自我效率和及时性是重要因素,但主观规范是微不足道的。税务机关应在将电子税务服务扩展到其他分支机构。

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