*Faculty, Kirloskar Institute of Advanced Business Management, Harihar, Karnataka, India.
**Assistant Professor, Global Business School, Bharidevrakopp, Hubli, Karnataka, India.
Online published on 29 September, 2017.
Government has made E-tax filing mandatory to enhance the tax collection and transparency. In this light a study was undertaken to know whether perceived ease of use, usefulness and risk influence E-tax user intentions in North Karnataka region, India. Both professional and business tax payers in the region were interviewed using convenience sampling. About 320 respondents were contacted. The study supported earlier finding that perceived ease of use is a stronger predictor of people's intention to e-file than perceived usefulness. But, contrary to earlier studies it found that people perceived low risk involved in E-filing. This could be a result of increasing confidence of people in online transactions.
Perceived Ease of use (PEOU), Perceived Usefulness (PU), Behavioral Intention (BI) and Actual Usage (AU)
