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

Michael Forzeh Fossung; Chi Njoya Warah

doi:doi:10.11648/j.jfa.20221001.14

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

Michael Forzeh Fossung, Chi Njoya Warah

Published in Journal of Finance and Accounting (Volume 10, Issue 1)

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

References

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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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TY  - JOUR
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
Y1  - 2022/01/28
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221001.14
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
IS  - 1
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Author Information

Michael Forzeh Fossung

Department of Accounting, Faculty of Social and Management Sciences, University of Buea, Buea, Cameroon
Chi Njoya Warah

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

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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}
}

Copy | Download

TY  - JOUR
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
Y1  - 2022/01/28
PY  - 2022
N1  - https://doi.org/10.11648/j.jfa.20221001.14
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
SP  - 30
EP  - 43
PB  - Science Publishing Group
SN  - 2330-7323
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
IS  - 1
ER  -

Copy | Download