TY  - JOUR
AU  - Chowdhury, Mustafa Manir 
AU  - Aktar, Kulsuma 
AU  - Rahman, Mohammad Toufiqur 
AU  - Hassan, Md. Rizwan 
AU  - Islam, Md. Shahidul 
AU  - Yasir Arafat, Abdul Baes Muhammad 
PY  - 2024
TI  - Assessing Behavioral Intention to Adopt Online Tax Return in Bangladesh
JF  - Journal of Computer Science
VL  - 21
IS  - 2
DO  - 10.3844/jcssp.2025.212.222
UR  - https://thescipub.com/abstract/jcssp.2025.212.222
AB  - Tax e-filing, which allows individuals to submit their taxes electronically to the government, is a key e-government service increasingly adopted in developed countries. Bangladesh, a developing nation, has recently introduced online tax filing. This study aims to explore the factors influencing the adoption of online tax returns, focusing on awareness, accessibility, benefits, costs, and their impact on the future of electronic tax filing. Data was collected from January to March 2024 using four distinct questionnaires with a five-point Likert scale, targeting 250 respondents in Chattogram, a major commercial city in Bangladesh, through a purposive sampling technique. The collected data underwent factor analysis, which grouped responses into seven distinct categories. To ensure reliability, Cronbach's Alpha values were calculated using IBM SPSS Statistics 26. A Structural Equation Model (SEM) was then developed in IBM SPSS AMOS 22 to evaluate the ongoing intention to use online tax filing and the factors influencing it. The model was validated through assessments of convergent, discriminant, and model validity. The findings reveal that while the cost of online tax filing negatively affects its adoption, awareness and perceived benefits have a positive impact. However, ease of accessibility and social influences were not significant in encouraging adoption. Additionally, the study found no notable differences in adoption based on gender or professional category. Income level, however, plays a role, with higher-income groups more likely to use online tax filing compared to lower-income groups. Moreover, the use of online tax filing has significantly supported the intention to continue utilizing the service. This study provides valuable insights for policymakers to better understand user behavior and develop strategies to enhance tax collection through online systems.