بررسی عوامل موثر برگرفته از تئوری شناختی– اجتماعی بر پذیرش سامانه‌های عملیات الکترونیکی مالیاتی (مطالعه موردی اداره کل امور مالیاتی استان خراسان رضوی)

امروزه یکی از مهم ترین انواع کاربرد دولت الکترونیک، ارائۀ خدمات مالیاتی الکترونیکی دولت به مودیان مالیاتی است. از آنجایی که علاوه بر ضرورت اهتمام دولت به پشتیبانی و ایجاد زیرساخت های لازم، پذیرش سامانه های عملیات الکترونیک مالیاتی توسط مودیان از ضرورت های انکارناپذیر است، پس هدف این مطالعه بررسی عوامل موثر بر پذیرش سامانه های عملیات الکترونیک مالیاتی با استفاده از تئوری شناختی -اجتماعی می باشد. پژوهش حاضر از حیث هدف کاربردی و از حیث روش، پیمایشی تحلیلی است. جامعۀ آماری این پژوهش مودیان مالیاتی سازمان امور مالیاتی استان خراسان رضوی در شهر مشهد می باشد. تعداد نمونه 300 نفر به روش غیر تصادفی در دسترس برآورد گردیده است. جهت گردآوری داده های مورد نیاز تحقیق از ابزار پرسشنامه استفاده شده است. یافته های پژوهش نشان می دهد که رابطۀ معنی داری بین تمامی روابط ساختاری حامی هشت فرضیه وجود دارد. به عنوان مثال، انتظار نتیجه از سامانه های عملیات الکترونیک مالیاتی بر تمایل به این سامانه ها، تمایل بر پذیرش، نفوذ اجتماعی بر پذیرش، خودکارآمدی بر انتظار نتیجه، انتظار نتیجه بر پذیرش به واسطۀ تمایل و خودکارآمدی بر پذیرش به واسطه تمایل تاثیر مثبت و معنی داری دارد ولی فرضیۀ هفتم یعنی تاثیر اضطراب بر پذیرش معنی دار نیست.

The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General)The study of Factors Adapted from Social- Cognitive Theory on Adoption of Electronic Taxation Systems (Case of Khorasan Razavi Province Tax Directorate General)

Abstract Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of egovernance. Apart from government rsquo;s endeavor for supporting and providing necessary infrastructures, the adoption of etaxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting etaxation systems. This is an applied research and from the viewpoint of methodology, it is a surveyanalytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of etaxation system affects the system and affects the adoption, social influence affects the adoption, selfefficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, selfefficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis. Abstract Nowadays, electronic tax services provided by the government for taxpayers are the most important applications of egovernance. Apart from government rsquo;s endeavor for supporting and providing necessary infrastructures, the adoption of etaxation systems by taxpayers is inevitable. On this assumption, this study aims to explore the effects of factors derived from Social Cognitive Theory on adopting etaxation systems. This is an applied research and from the viewpoint of methodology, it is a surveyanalytical study. The statistical population consists of taxpayers of Khorasan Razavi Province Tax Directorate General. For the analysis of relations between variables in question, a structural equations method has been employed. The sample study has been estimated to include 300 subjects by a random sampling procedure. In order to gather the data, a questionnaire has been used. The empirical findings of the proposed model indicate that eight hypotheses have been confirmed with significant relations between the respective structural variables such that outcome expectation of etaxation system affects the system and affects the adoption, social influence affects the adoption, selfefficacy affects the outcome expectation, outcome expectation affects the adoption through a mediating role of the effect and finally, selfefficacy affects the adoption through mediating role of the effect. However, it has been found out that there is no significant relationship between anxiety and the adoption in the seventh hypothesis.