Paper Contents
Abstract
The Government of India has actively promoted the digitization of tax filing through electronic tax (e-tax) systems to improve transparency, efficiency, and compliance. Despite these efforts, many Indian taxpayers still hesitate to adopt and consistently use such systems. This paper presents an integrated model to examine the adoption and effectiveness of electronic tax filing (e-filing) systems in India. By combining the Unified Theory of Acceptance and Use of Technology (UTAUT), the Technology Acceptance Model (TAM), and the DeLone and McLean Information System Success Model (D&M IS Success), an InputProcessOutput (IPO) framework has been developed to understand user engagement and compliance behavior. The model considers performance expectancy, effort expectancy, social influence, facilitating conditions, system quality, information quality, service quality, and perceived risk as key input variables. These factors shape users internal evaluationsperceived usefulness, trust in the e-filing software, and user satisfactionwhich act as process variables. These, in turn, influence the output variables, including behavioral intention to self-file, actual system use, and tax compliance. The proposed framework offers a comprehensive understanding of how technological, informational, and psychological factors jointly contribute to e-filing adoption and compliance. This approach provides valuable insights for improving the design, communication, and implementation strategies of government-led digital tax platforms.
Copyright
Copyright © 2025 Sandeep Kaur. This is an open access article distributed under the Creative Commons Attribution License.
