A development of a casual relationship model of factors influencing tax payment through the electronic system of commercial registered entrepreneurs

Study the level of implementation of tax law reform, the motivation quality of the electronic tax payment system, intentions in paying taxes through the electronic system, and analyze factors that influence the payment of taxes through the electronic system. Additionally, present guidelines for entrepreneurs to conduct tax payments via the electronic system. Data were collected from 300 chief executive officers, directors, managers, or other officials involved in taxation, and analyzed using statistical and content analysis methods. Tax law reform creates incentives to use electronic tax payments, improves the quality of the tax payment system, and increases the intention to pay taxes electronically. These factors are at a high level. Tax law reform has a direct influence on the intention to pay taxes electronically. It creates incentives for paying taxes and enhances the quality of tax payment systems through electronic means. The intention to pay taxes via electronic systems directly influences the intention to pay taxes through the electronic system. Five guidelines can be offered to entrepreneurs for paying taxes electronically to ensure tax laws are consistent. These incentives encourage taxpayers to use electronic tax payment services.