“The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction” | ||
| الفکر المحاسبى | ||
| Volume 28, Issue 4, December 2024, Pages 229-268 PDF (764.02 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2024.397819 | ||
| Author | ||
| Hoda Essam Khaled | ||
| Management, Economics, and Information Systems, Misr University for Science & Technology | ||
| Abstract | ||
| This study examines the implementation of the electronic invoice tax system (EITS) in Egypt and its influence on taxpayer compliance (TPC), highlighting the mediating role of taxpayer satisfaction (TPS) in fostering a more efficient and transparent environment that ultimately enhances compliance rates and promotes responsibility among individuals and businesses. This study used a questionnaire survey to collect data from 400 taxpayers registered in the Egyptian tax authority (ETA). Using structural equation modelling, simple linear regression (SLR) and path analysis (PA), the study's data were tested. Based on the data analysis, this study demonstrated the existence of a positive significant impact of the dimensions of the EITS on TPS and TPC. Also, it confirmed TPS mediating role in the EITS- TPC relationship. | ||
| Keywords | ||
| Egyptian tax authority (ETA); electronic invoice tax system (EITS); taxpayer compliance (TPC); taxpayer satisfaction (TPS); electronic invoice (EI); system quality (SQ); information quality (IQ); ease of use (EU) and perceived usefulness (PU) | ||
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