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Acceptance of myTax in Australia Jaward Harb, Elizabeth Morton and Venkateshwaran Narayanan

By: Harb, Jawad.
Contributor(s): Morton, Elizabeth | Narayanan, Venkateshwaran.
Material type: ArticleArticleSubject(s): ADMINISTRACION TRIBUTARIA | ADMINISTRACIÓN ELECTRÓNICA | INTERNET | DECLARACIONES TRIBUTARIAS | OPINION PUBLICA | AUSTRALIA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 38, n. 1, 2023, p. 111-150Summary: With the evolving nature of the digital economy, the adoption of electronic income tax return lodgement, or “e-filing”, is on the rise around the world. This study uses the extended technology acceptance model to understand the factors that influence the intention of Australian taxpayers to lodge their income tax returns using the Australian e-filing system (myTax). A total of 193 survey responses were collected from a sample of Australian taxpayers aged 18 years and over who had previously used myTax.
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With the evolving nature of the digital economy, the adoption of electronic income tax return lodgement, or “e-filing”, is on the rise around the world. This study uses the extended technology acceptance model to understand the factors that influence the intention of Australian taxpayers to lodge their income tax returns using the Australian e-filing system (myTax). A total of 193 survey responses were collected from a sample of Australian taxpayers aged 18 years and over who had previously used myTax.

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