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An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions

Received: 26 December 2021     Accepted: 18 January 2022     Published: 28 January 2022
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Abstract

The main objective of the study is to investigate the relationship between digitalisation and the level of tax compliance in Cameroon. The study used a causal research design with a sample size of 200 tax payers who used the online tax system and the sampling technique was the purposive sampling technique of companies and business familiar with the online tax system. The study used primary data gotten with the use of a five-point Likert scale questionnaire. The relationship between tax digitalisation and tax compliance with behavioural intentions as the mediator was analysed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study revealed that, effort expectations and accessibility and reliability have a positive and significant relationship with tax compliance while the cost involved in using the e-tax system had an insignificant relationship with tax compliance. Effort expectations was partially mediated by the tax payers’ behavioural intentions. We therefore recommend that the government should make the site to be user friendly that is very easy to use and accessible by all Cameroonian tax payers.

Published in Journal of Finance and Accounting (Volume 10, Issue 1)
DOI 10.11648/j.jfa.20221001.14
Page(s) 30-43
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

Corporate Governance, Cash Dividend Policy, Cost Stickiness, Cash Holdings

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  • APA Style

    Michael Forzeh Fossung, Chi Njoya Warah. (2022). An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions. Journal of Finance and Accounting, 10(1), 30-43. https://doi.org/10.11648/j.jfa.20221001.14

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    ACS Style

    Michael Forzeh Fossung; Chi Njoya Warah. An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions. J. Finance Account. 2022, 10(1), 30-43. doi: 10.11648/j.jfa.20221001.14

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    AMA Style

    Michael Forzeh Fossung, Chi Njoya Warah. An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions. J Finance Account. 2022;10(1):30-43. doi: 10.11648/j.jfa.20221001.14

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  • @article{10.11648/j.jfa.20221001.14,
      author = {Michael Forzeh Fossung and Chi Njoya Warah},
      title = {An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions},
      journal = {Journal of Finance and Accounting},
      volume = {10},
      number = {1},
      pages = {30-43},
      doi = {10.11648/j.jfa.20221001.14},
      url = {https://doi.org/10.11648/j.jfa.20221001.14},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20221001.14},
      abstract = {The main objective of the study is to investigate the relationship between digitalisation and the level of tax compliance in Cameroon. The study used a causal research design with a sample size of 200 tax payers who used the online tax system and the sampling technique was the purposive sampling technique of companies and business familiar with the online tax system. The study used primary data gotten with the use of a five-point Likert scale questionnaire. The relationship between tax digitalisation and tax compliance with behavioural intentions as the mediator was analysed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study revealed that, effort expectations and accessibility and reliability have a positive and significant relationship with tax compliance while the cost involved in using the e-tax system had an insignificant relationship with tax compliance. Effort expectations was partially mediated by the tax payers’ behavioural intentions. We therefore recommend that the government should make the site to be user friendly that is very easy to use and accessible by all Cameroonian tax payers.},
     year = {2022}
    }
    

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    T1  - An Assessment of Tax Digitalisation and Tax Compliance Relationship in Cameroon: The Mediating Role of Behavioural Intentions
    AU  - Michael Forzeh Fossung
    AU  - Chi Njoya Warah
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    DO  - 10.11648/j.jfa.20221001.14
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
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    PB  - Science Publishing Group
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    UR  - https://doi.org/10.11648/j.jfa.20221001.14
    AB  - The main objective of the study is to investigate the relationship between digitalisation and the level of tax compliance in Cameroon. The study used a causal research design with a sample size of 200 tax payers who used the online tax system and the sampling technique was the purposive sampling technique of companies and business familiar with the online tax system. The study used primary data gotten with the use of a five-point Likert scale questionnaire. The relationship between tax digitalisation and tax compliance with behavioural intentions as the mediator was analysed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study revealed that, effort expectations and accessibility and reliability have a positive and significant relationship with tax compliance while the cost involved in using the e-tax system had an insignificant relationship with tax compliance. Effort expectations was partially mediated by the tax payers’ behavioural intentions. We therefore recommend that the government should make the site to be user friendly that is very easy to use and accessible by all Cameroonian tax payers.
    VL  - 10
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Author Information
  • Department of Accounting, Faculty of Social and Management Sciences, University of Buea, Buea, Cameroon

  • Department of Accounting, Faculty of Social and Management Sciences, University of Buea, Buea, Cameroon

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