Online tax payment systems as an emergent aspect of governmental transformation

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dc.authorscopusid56275994800
dc.authorscopusid37666129500
dc.authorwosidTuran, Aykut Hamit/AAH-8101-2019
dc.contributor.authorStafford, Thomas F.
dc.contributor.authorTuran, Aykut Hamit
dc.date.accessioned2022-05-11T14:33:36Z
dc.date.available2022-05-11T14:33:36Z
dc.date.issued2011
dc.departmentFakülteler, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü
dc.description.abstractThe achievement of governmental transformation through the use of electronically delivered services is a worthy goal that requires significant planning and research to achieve. In order to reach transformational paradigm shifts in governmental operation, it will first be necessary to understand and optimize present governmental e-Service provisions. Of these, the revenue function of taxation is paramount. This paper describes factors related to the use and acceptance by accounting professionals of information technology intended to facilitate electronic tax filing systems. Though tested in the context of governmental tax management systems in Turkey, our findings on the use and acceptance of e-Tax systems are relevant and applicable to a great number of nations and contexts as the ongoing electronic transformation of the governmental revenue system contributes to efforts to transform governments through alternative services delivery venues and channels. We discover that intention to use automated systems as part of the governmental treasury function transformation is hindered by factors that mediate actual plans to do so, mostly in terms of normative pressures and perceptions of behavioral control, which training and education may well ameliorate. Hence, transformation of the treasury function in Turkey is only partially complete and will require additional support, direction and training on the part of the government in its interactions with the tax professionals who interact with the emergent automated system. European Journal of Information Systems (2011) 20, 343-357. doi:10.1057/ejis.2010.63; published online 8 February 2011
dc.identifier.doi10.1057/ejis.2010.63
dc.identifier.endpage357
dc.identifier.issn0960-085X
dc.identifier.issn1476-9344
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-79955630716
dc.identifier.scopusqualityQ1
dc.identifier.startpage343
dc.identifier.urihttps://doi.org/10.1057/ejis.2010.63
dc.identifier.urihttps://hdl.handle.net/20.500.11776/7826
dc.identifier.volume20
dc.identifier.wosWOS:000290287400008
dc.identifier.wosqualityQ1
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorTuran, Aykut Hamit
dc.language.isoen
dc.publisherTaylor & Francis Ltd
dc.relation.ispartofEuropean Journal of Information Systems
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.subjectinformation and communication technologies
dc.subjecttax management
dc.subjectelectronic tax payment
dc.subjecttechnology acceptance model
dc.subjecttheory of planned behavior
dc.subjectPerceived Usefulness
dc.subjectUser Acceptance
dc.subjectInformation-Technology
dc.subjectEgovernment
dc.subjectDeterminants
dc.subjectAdoption
dc.subjectServices
dc.subjectQuality
dc.subjectPerspective
dc.subjectExperiences
dc.titleOnline tax payment systems as an emergent aspect of governmental transformation
dc.typeArticle

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