Factors influencing e-tax filing adoption intention by business users in China

The Chinese government has heavily invested in materials and human resources to transition towards e-government. However, extant studies show that an overwhelming majority of China's e-government initiatives suffered from low public participation. There are few studies focusing on factors that affect public participation, particularly business users, in e-government and most of them lack a strong theoretical foundation. This study seeks to better understand the factors influencing adoption intention of e-tax filing, an important component of e-government, by business users in China. On the basis of the technology-organisation-environment (TOE) framework, a research model, including nine factors in technological, organisational and environmental categories, was developed. The results show that four of the nine factors, as well as the ownership of a business and business size, significantly influence their e-tax filing adoption intentions. The study concludes by making recommendations for promoting and increasing adoption intention of e-tax filing by business users.