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397819

“The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”

Article

Last updated: 04 Jan 2025

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Abstract

    This study examines the implementation of the electronic invoice tax system (EITS) in Egypt and its influence on taxpayer compliance (TPC), highlighting the mediating role of taxpayer satisfaction (TPS) in fostering a more efficient and transparent environment that ultimately enhances compliance rates and promotes responsibility among individuals and businesses. This study used a questionnaire survey to collect data from 400 taxpayers registered in the Egyptian tax authority (ETA). Using structural equation modelling, simple linear regression (SLR) and path analysis (PA), the study's data were tested. Based on the data analysis, this study demonstrated the existence of a positive significant impact of the dimensions of the EITS on TPS and TPC. Also, it confirmed TPS mediating role in the EITS- TPC relationship.

DOI

10.21608/atasu.2024.397819

Keywords

Egyptian tax authority (ETA), electronic invoice tax system (EITS), taxpayer compliance (TPC), taxpayer satisfaction (TPS), electronic invoice (EI), system quality (SQ), information quality (IQ), ease of use (EU) and perceived usefulness (PU)

Authors

First Name

Hoda

Last Name

Essam Khaled

MiddleName

-

Affiliation

Management, Economics, and Information Systems, Misr University for Science & Technology

Email

hoda.khaled@must.edu.eg

City

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Orcid

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Volume

28

Article Issue

4

Related Issue

52188

Issue Date

2024-12-01

Receive Date

2024-11-19

Publish Date

2024-12-01

Page Start

229

Page End

268

Print ISSN

2356-8402

Online ISSN

2682-3128

Link

https://atasu.journals.ekb.eg/article_397819.html

Detail API

https://atasu.journals.ekb.eg/service?article_code=397819

Order

397,819

Type

المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

MainTitle

“The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”

Details

Type

Article

Created At

24 Dec 2024