Determinants of E-Commerce Users’ Behaviour on Tax Compliance Intention in Nigeria: A Conceptual Model

Authors

  • Saidu Mansur Adam PhD Student, Department of Accounting, Bauchi State University, Gadau - Nigeria
  • Shamsudeen Ladan Shagari Department of Accounting, Bauchi State University, Gadau - Nigeria
  • Bello Usman Baba Department of Accounting, Bauchi State University, Gadau - Nigeria.
  • Sani Saidu Department of Accounting, Bauchi State University, Gadau -Nigeria

Keywords:

E-Commerce, Tax Compliance Intention, Theory of Planned Behaviour, Behavioural intention

Abstract

E-commerce is part of the global trend in technology adoption for online trading, which has brought ease of trading directly with manufacturers, whole-sellers and e-retailers. Different users have embraced e-commerce across diverse disciplines and had contributed to sales volume, revenue generation, and tax collection. Accounting students formed part of the global users of e-commerce platforms. Several behavioural factors influence e-commerce users to comply with tax obligations using the available e-commerce platforms. Not much electronic taxes could be remitted to Nigerian tax authority from e-commerce platform users due to lack of patriotism and concealment of online trading. This paper proposed an extension of the Theory of Planned Behaviour by adding two independent constructs: tax knowledge and tax awareness. Future researchers can use the extension of the model in examining and further understanding the relationship between e-commerce users’ behaviour and tax compliance intention, especially among accounting students in tertiary institutions of learning. Thus, the new conceptual model will help the federal government of Nigeria to further understand e-commerce users’ behaviour on their tax compliance intention for more electronic tax remittance as in line with the new Financial Act 2020.

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Published

2021-09-15

How to Cite

Adam, S. M., Shagari, S. L., Baba, B. U., & Saidu, S. (2021). Determinants of E-Commerce Users’ Behaviour on Tax Compliance Intention in Nigeria: A Conceptual Model . International Journal of Intellectual Discourse, 4(1), 88–103. Retrieved from https://ijidjournal.org/index.php/ijid/article/view/15

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