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Application of Dual Virus Spike Approach to Accelerate Early-Stage Viral Clearance Studies. [PDF]

Biotechnol Bioeng
Horne HB, Lindsey TB, Wolfe LS, Chumbris S, Dickson M, Iheanacho A.   +5 more
europepmc   +1 more source

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Advancements in e-filing practices

International Journal of Electronic Finance, 2008
Using data from the Internal Revenue Service (IRS) for the period 1995 through 2005, this study found that e filing practices are advancing gradually but steadily. Since the new millennium, online e-filing has been the fastest growing category. On the other hand, telefile is shown to be decreasing in popularity each year.
Kai S Koong, Lai C Liu, Shuming Bai
exaly   +2 more sources

Trust, justice and the continued use of e-filing

Electronic Government, 2015
This exploratory study examines the influence of trust and justice dimensions towards the government and the continued usage of the e-filing system. Partial least squares were used for the data analysis. The results provide evidence that trust and distributive justice are important factors in the continued use of e-filing systems. However, distributive
Anna Che Azmi
exaly   +3 more sources

Developments in tax e‐filing: practical views from the coalface

Journal of Applied Accounting Research, 2012
Purpose – Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e-filing targets increase the interaction ...
Andy Lymer
exaly   +6 more sources

Why People e-File (or Don't e-File) Their Income Taxes

2007 40th Annual Hawaii International Conference on System Sciences (HICSS'07), 2007
In 2005, 52% of taxpayers filed their federal returns electronically. This is far short of the IRS goal of having 80% of returns filed electronically by 2007. Using the e-commerce technology adoption literature, this exploratory study investigates factors that differentiate e-filers from non-e-filers.
Linda M. Gallant, Mary J. Culnan, Patrick McLoughlin   +2 more
openaire   +1 more source

Structural Effects of Trust in E-Filing Software on E-Filing Acceptance in Services Sector

International Journal of Enterprise Information Systems, 2019
Digitalizing tax collection systems through electronic tax filing (e-filing) could have the potential of maximizing revenues to concerned authorities as it blocks leakages that undermine collection efforts. In this article, the Unified Theory of Acceptance and Use of Technology (UTAUT) is expanded to explain the structural effects of trust in e-filing ...
Abdulsalam Mas'ud, Mohammed Abdullahi Umar   +1 more
openaire   +1 more source

Relating Acceptance and Optimism to E-File Adoption

International Journal of Electronic Government Research, 2009
Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate
Lemuria D. Carter, Ludwig Christian Schaupp   +1 more
openaire   +1 more source

Antecedents to E-File Adoption: The U.S. Perspective

Proceedings of the 41st Annual Hawaii International Conference on System Sciences (HICSS 2008), 2008
One of congress' goals for 2007 was for 80% of all tax and informational returns to be filed electronically. However, to date that lofty goal has fallen well short. This research proposes a model of e-filing adoption that incorporates risk perceptions to explain intention to use e-filing systems.
Lemuria D. Carter, Ludwig Christian Schaupp, Allison Evans   +2 more
openaire   +2 more sources