The Validation of Theory of Planned Behaviour among Tax e-filers in Pakistan
Journal of Contemporary Issues in Business and Government,
2021, Volume 27, Issue 1, Pages 4337-4349
AbstractIn common with other countries, the government of Pakistan has made it possible for taxpayers to file their income tax returns by email, with the latter being preferred because of its speed and simplicity. This research examines whether variables of theory of planned behaviour effects the taxpayer’s intention to use the system of electronic filing for tax return after fifteen years of its implementation in 2005 in Pakistan. Data collected from 218 respondents through questionnaires from salaried individuals within the city of Lahore. The results show that subjective norms, attitude towards behaviour and perceived behaviour control are significant association with intention to use. Since the Federal Board of Revenue is presently encouraging the use of electronic filing system, the outcomes may support the FBR to design a better effective plan of encouraging electronic filing usage among Pakistani taxpayers. At the end of the article limitations and future instructions are given.
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