Role of Tax-Knowledge in Building Tax-Intention: An application on TAM Model
Keywords:Tax-Intention, Attitude Towards Tax-Compliance, Perceived Ease of Use, Perceived Usefulness, Tax-Knowledge
This study explores the role of Tax-knowledge on building affirmative attitude towards taxes, by incorporating the Technology acceptance model (TAM). TAM model established the fact that intention can be developed if attitude is foster by developing perceived usefulness and perceived ease of use in user mind, also it indicates the role if external factor in developing perceived ese of use and perceived usefulness. This article based on the fact narrated above uses Tax-knowledge as an external factor. Tax-knowledge is being observed by further 3 dimensions. General Knowledge, Legal Knowledge and Technical Knowledge. The data for this research article was collected from the owners of small business firms operational in Punjab, Multan region. Data was collected using questionnaire/survey method and was analysed using PLS-Smart. The results showed that general knowledge does not have impact on tax-compliance intention. Whereas, legal knowledge and technical knowledge demonstrate higher B-coefficients for both direct and indirect relationship. Thus, this study concludes that by enhancing legal and technical knowledge regarding taxes, individual’s tax-compliance intention can be magnified.
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