Journal of Tax Research

  Abstract

  One of the most important fundamentals of tax system reforms is to utilize Information Technology (IT) which has been focused as an electronic tax model within the past few years and more to the point, some actions have been taken and codified in order to apply and organize the electronic tax system. The present study investigates factors affecting adoption of electronic tax returns, and after explaining the undertaken studies regarding this issue in other countries, it presents the descriptive and inferential analyses of data which has been gathered from the related statistical society. Thereafter, an examination of the relations existing among the variables of the conceptual model of the study in hand has been undertaken and the research hypotheses have been tested through the adequate statistical patterns. The results demonstrate that the technical-infrastructural variables, social implications, expected efforts, regulatory issues, expected efficiency, access to information and perceived risk hold the highest significance coefficients and the most impact on the effective factors of adopting the electronic tax returns respectively.