The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

Several works of the extant literature have explored tax compliance behaviour. Some studies investigated factors that have a positive effect on tax compliance behaviour. In contrast, some studies use individual theories, and other empirical studies focus on institutional theories to explain tax compliance behaviour. Moreover, some literature has opined that tax compliance behaviour is based on economic factors, while other studies have expounded on social factors. Yet there is a tiny debate regarding the probability of amalgamating both the quality of the e-tax system and attitude towards the e-tax system using multiple mediators to explain tax compliance behaviour. This paper advances the model suggesting that tax compliance behaviour is the result of the interplay of the quality of the e-tax system (employing the IS Success Model) and the attitude towards the e-tax system (arraying the technology acceptance model and the theory of planned behaviour). We suggest that both the quality of the e-tax system and the attitude towards the e-tax system are considerable constructs in expounding on tax compliance behaviour through multiple mediators (user satisfaction and behavioural intention).