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The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia

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DOI: 10.4236/jss.2020.81008    38 Downloads   118 Views

ABSTRACT

World over, taxpayers’ resistance, underutilization and reluctance to use e-services remain a great concern and still plague various tax agencies which are embracing electronic tax services. This study set out to investigate the effects of these electronic services on revenue collection and tax compliance among Small and Medium Enterprises in urban Zambia. The study also sought to identify factors that influence the acceptance and use of electronic services among SMEs using the Unified Theory of Acceptance and Use of Technology (UTAUT) Model. The study employed a descriptive research design where 400 questionnaires were administered to purposively sampled SMEs in the Copper belt and Lusaka provinces. The data collected was analyzed using the social package for statistical sciences software (SPSS) descriptive and correlation analysis. The descriptive analysis revealed that there has been a significant increase in revenue collection and tax compliance among SMEs since the introduction of these e-services. This was validated by results from correlation analysis which gave a correlation coefficient of 0.157 and a p-value of 0.017, which was deemed to be statistically significant because it gave a p-value less than 0.05. The study also shows that Performance Expectancy, Effort Expectancy and Social Influence affect SMEs’ behavioral intention to use eservices. Further, only Behavioral Intentions of SMEs significantly affect their use behavior of e-services.

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Mukuwa, V. and Phiri, J. (2020) The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia. Open Journal of Social Sciences, 8, 98-108. doi: 10.4236/jss.2020.81008.

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