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Taxpayers' Intention to Use Mobile S...

Cortez, Frank.

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Taxpayers' Intention to Use Mobile Software Applications (Apps) for Facilitation of the Tax Compliance Process: An Application of an extended Theory of Planned Behavior.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Taxpayers' Intention to Use Mobile Software Applications (Apps) for Facilitation of the Tax Compliance Process: An Application of an extended Theory of Planned Behavior./
作者:	Cortez, Frank.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
面頁冊數:	148 p.
附註:	Source: Dissertations Abstracts International, Volume: 80-10, Section: A.
Contained By:	Dissertations Abstracts International80-10A.
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=13815175
ISBN:	9781392049044

Taxpayers' Intention to Use Mobile Software Applications (Apps) for Facilitation of the Tax Compliance Process: An Application of an extended Theory of Planned Behavior.
Cortez, Frank.

Taxpayers' Intention to Use Mobile Software Applications (Apps) for Facilitation of the Tax Compliance Process: An Application of an extended Theory of Planned Behavior. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 148 p.

Source: Dissertations Abstracts International, Volume: 80-10, Section: A.

Thesis (D.B.A.)--Northcentral University, 2019.

This item must not be sold to any third party vendors.

The evolution of mobile software apps and their wide acceptance by individuals has made a significant impact in the way they accomplish many of their day to day activities. Recently, mobile apps that even help individuals with their tax compliance obligations have begun to surface. However, acceptance has not gained the same momentum as other mobile apps; this is the basis of the problem to be addressed by the study. This researcher's aim was to analyze the factors that influence taxpayers' intention to use mobile software applications for the facilitation of the tax compliance process. An extended theory of planned behavior was used as a theoretical framework to develop hypotheses and draw conclusions on the factors that have a significant effect on taxpayers' intentions to use mobile software apps for tax compliance. A total of 119 taxpayers from Middlesex County in Massachusetts participated in the study by completing a 30-item system that measured each of the five independent variables of the extended theory and behavioral intention to use mobile software apps for tax compliance. A regression model analysis of their responses found that the constructs of attitude and perceived usefulness positively influenced the behavioral intention of taxpayers to use mobile software apps for tax compliance. The constructs of subjective norm, perceived behavioral control, and perceived ease of use had no significant statistical effect. Researchers conducting similar studies on the role of such apps for tax compliance can use the results of the current study as a foundation for their research and either increase the number of participants or expand on the theoretical framework by incorporating other relevant constructs. The results of the current study have the potential to be used by mobile software app developers and the Internal Revenue Service to develop mobile software apps that help taxpayers with facilitation of the entire tax compliance process via a downloadable mobile software app.

ISBN: 9781392049044Subjects--Topical Terms:

557516
Accounting.

Taxpayers' Intention to Use Mobile Software Applications (Apps) for Facilitation of the Tax Compliance Process: An Application of an extended Theory of Planned Behavior.
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