Events
Seminar
Taxation transformation of businesses enabled by information systems: an empirical study of Goods and Services Tax implementation in India
Speaker
Pankaj DikshitEvent date
शुक्र, 21 अक्टूबरVenue
Conference Room, R&T BuildingAbstract
This research studies the largest e-governance initiative of India that used a single information system to transform its taxation system. The study assesses the success of the Goods and Service Tax (GST) e-governance information system using the DeLone and McLean model. The model is also expanded to assess this very large and transformative reform from the perspective of policy intervention by the government and to examine the induction of technostress on users. The structural equation modelling (SEM) technique is used to analyse the responses of 937 companies. The findings demonstrate the acceptance and success of this gigantic reform, validating that frequent policy intervention positively contributed to the successful rollout. The research finds that service quality had the least influence in the use of the e-government system and also studies whether the swift transformation triggered technostress factors in users of the system.