TITLE:
The Effects of E-Services on Revenue Collection and Tax Compliance among SMEs in Developing Countries: A Case Study of Zambia
AUTHORS:
Vernon Mukuwa, Jackson Phiri
KEYWORDS:
Tax Online, Technology Acceptance, E-Services, SMEs, Tax Compliance
JOURNAL NAME:
Open Journal of Social Sciences,
Vol.8 No.1,
January
13,
2020
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.