Document Type : Original Article
Authors
1
Assistant Professor, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran
2
Master of Accounting, Department of Accounting, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran
10.22091/ise.2025.12895.1029
Abstract
The quality of e-taxation can directly and indirectly affect the intention to continue using tax services. The benefits of e-taxation, such as cost reduction, time savings, etc., and on the other hand, the comparison between the initial and actual expectations of using e-taxation, can lead to user satisfaction and taxpayers' continued use of e-tax services.
Therefore, in this study, using a questionnaire, 243 users of e-tax services (taxpayers) were surveyed with the help of structural equation modeling based on covariance and using Pls3 software, the effect of e-taxation quality components (information, system, services) on the intention to continue using e-tax services was investigated directly on the one hand, and on the other hand, by examining the mediating role of expectation confirmation, perceived performance benefits, and taxpayers' satisfaction, its indirect effect on taxpayers' intention to continue using e-tax services was investigated.
The results showed that the components of e-tax quality (information, system, services) have a positive and significant relationship with the intention to continue using them directly, and this quality also affects the intention to continue indirectly through use (confirmation of expectations, perceived performance benefits, and taxpayer satisfaction.
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