Providing a Structural Model for The Electronic Tax (Case Study: Fars Province)

Abstract

The purpose of this study is to investigate digital economy, electronic government and tax return system in Iran. Also, this study tries to investigate the models and scientific theses in this field such as unified theory of acceptance and use of technology (UTAUT) which are considered as the most important factors affecting this electronic service. Therefore, a model has been provided which consists of efficiency expectancy (profitability), try expectancy ( using facility), social effects and back up conditions and tends to use electronic tax return (UTAUT) factors. The results show that factors affected by using this service are: try expectancy, social effects and efficiency expectancy respectively. Also the digital signature factor has a positive and significant effect on efficiency expectancy factor but not on try expectancy. Infrastructure- technical factor has a positive and significant effect on efficiency y

Keywords

• Electronic Trade
• Electronic Government
• Electronic Tax
• Electronic Tax Return