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Factors affecting electronic invoice adoption and tax compliance process efficiency

Factors affecting electronic invoice adoption and tax compliance process efficiency The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.Design/methodology/approachA questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.FindingsThis study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.Research limitations/implicationsThis study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.Practical implicationsThe results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.Social implicationsThis research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.Originality/valueThis study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Transforming Government: People, Process and Policy Emerald Publishing

Factors affecting electronic invoice adoption and tax compliance process efficiency

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1750-6166
DOI
10.1108/tg-04-2020-0070
Publisher site
See Article on Publisher Site

Abstract

The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.Design/methodology/approachA questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.FindingsThis study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.Research limitations/implicationsThis study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.Practical implicationsThe results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.Social implicationsThis research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.Originality/valueThis study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.

Journal

Transforming Government: People, Process and PolicyEmerald Publishing

Published: Mar 9, 2021

Keywords: TOE framework; Electronic invoice adoption; e-government; Tax compliance process efficiency

References