ABSTRACT

Use of Technology............................................................ 207 6.5 Research Model ........................................................................... 208 6.6 Research Methodology ................................................................ 210 6.6.1 Survey Instrument Design and Measurement .................. 210 6.6.2 Population and Study Sample .......................................... 212 6.6.3 Collection of Data ............................................................ 212 6.7 Data Analysis ............................................................................... 212 6.7.1 Sample Characteristics ..................................................... 212 6.7.1.1 Method of Filing ............................................... 213 6.7.1.2 Filed Tax Personally .......................................... 213 6.7.1.3 Years of Experience ........................................... 213 6.7.1.4 Age .................................................................... 214 6.7.1.5 Gender ............................................................... 214 6.7.1.6 Academic Background ...................................... 214 6.7.2 Scale Reliability ............................................................... 215 6.7.3 Fit Statistics ...................................................................... 216 6.7.4 Confirmatory Factor Analysis .......................................... 217 6.7.5 Hypothesis Testing ........................................................... 218 6.8 Conclusion ................................................................................... 220 Acknowledgements ............................................................................... 221 Keywords .............................................................................................. 222 References ............................................................................................. 222 Appendix I: Personal Income Tax Statistics ......................................... 225 Appendix II: E-filing Trends in India ................................................... 226

6.1 ABSTRACT

Aiming to improve public services delivery and information dissemination to public, governments all over the world have increased the use of Information and Communication Technologies, with the developed

nations being at the advanced stage of e-governance implementation and developing nations having increased their focus only in the last decade.