Role of Subjective Norms and Perceived Behavioral Control of Tax Payers in Acceptance of E-Tax Payment System

摘要

Organizations have found that traditional ways of business respond no longer to new environmental conditions and have decided to put aside their traditional ways by capitalizing on new opportunities resulting from growth and development of information technology, reconsider their activities and design them efficiently. The law of value added tax (VAT) after being passed from 23 September 2008 and by utilizing capabilities of information and communication technology (ICT), by establishing internet system for carrying out electronic interactions between citizens (taxpayers of this tax system) and the Government has been implemented. One serious challenge facing these organizations is awareness of factors that play an effective role in acceptance of users of these systems. Using inferential statistical methods and by collecting questionnaire information in a sample comprising 299 taxpayer (users of first stage of VAT system in Islamic Republic of Iran, Markazi province) which forms statistical society of this study and by employing mental norms factors and perceived behavioral control from theory of planned behavior (TPB), this study determines acceptance factors of this system on the part of users. Results from analysis of data in determining degree of significance level and Spearman Correlation Coefficient to test the hypotheses, factors of External Influence, Interpersonal Influence, Self-Efficacy, and facilitating Condition, are identified.