IMPORTANCE OF TECHNOLOGICAL PREDICTORS TO DEVELOP CONTINUOUS INTENTIONS FOR E-TAX FILING: MEDIATING-MODERATING ROLE OF BEHAVIORAL FACTORS

The purpose of the current study is to examine technological quality predictors of continuous intentions for E-tax filing system along with the mediation-moderation of behavioral factors (i.e. trust, satisfaction, and perceived functional benefit), social influence, and perceived risk. The data collected from three emerging economies i.e. India, Pakistan, and Oman through structured questionnaire in an online survey and analyzed through structural equational modeling reveals that E-filing system quality is a significant predictor of users' trust, perceived functional benefit, and continuous intentions of users towards E-tax filing system. The perceived functional benefit and users' satisfaction are, in turn, significant predictors of continuous intentions of users towards E-tax filing system. Furthermore, users' perceived functional benefit is a significant antecedent of users' satisfaction towards E-tax filing system. However, users' trust on E-tax filing system is not a significant driver of continuous intentions of users towards E-tax filing system. Results further reveal that perceived functional benefit is a positive mediator between E-tax filing quality and continuous intentions of users towards E-tax filing system while users' trust is not a significant mediator between E-filing system quality and continuous intentions of users towards E-tax filing system. The results of moderation show that the relationship between users' satisfaction and continuous intentions of users towards E-tax filing system is significantly moderated by perceived risk and social influence. The current study and findings have useful implications for future researchers and policymakers because policymakers can develop better policies while keeping suggestions of the current study in mind