Acceptance of myTax in Australia
Source: Australian Tax Forum Journal Article
Published Date: 1 Mar 2023
With the evolving nature of the digital economy, the adoption of electronic income tax return lodgement, or "e-filing", is on the rise around the world. This study uses the extended technology acceptance model to understand the factors that influence the intention of Australian taxpayers to lodge their income tax returns using the Australian e-filing system (myTax). A total of 193 survey responses were collected from a sample of Australian taxpayers aged 18 years and over who had previously used myTax. Employing structural equation modelling to analyse the data, this research revealed the following key points: (1) this study partially validates the ability of the technology acceptance model to predict the intention of Australian taxpayers to use myTax, (2) it has confirmed the influence of certain external variables within the model and (3) it has revealed that perceived information quality and perceived ease of use were the main predictors of taxpayers' behavioural intention to use myTax. Based on these findings, implications and recommendations to assist the Australian Taxation Office to improve the quality of the myTax lodgement system are outlined, along with future research opportunities.
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Details
- Published By: Elizabeth Morton
- Published On:1 Mar 2023
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