The embracing of ICTs and related technologies has enhanced different approaches for governments worldwide to deliver services to their citizens in a smart way. However, the usage of e-government services by common ci...The embracing of ICTs and related technologies has enhanced different approaches for governments worldwide to deliver services to their citizens in a smart way. However, the usage of e-government services by common citizens is recognized as one of the major setbacks of e-government development in both developed and developing countries. Moreover, government agencies in these countries are facing great challenges in keeping the citizens motivated enough to continue to use e-government services. This research aims to investigate the factors that influence citizens’ trust towards continue use of e-government services in Cameroon. The proposed research model consisted of three main constructs including technological, governmental, risk factors as well as six demographic characteristics (age, gender, educational level, income, internet experience and cultural perception). A five-point Likert scale questionnaire was designed to collect data physically and electronically, 352 valid questionnaires were retrieved. Simple and Multiple regression analysis methods were applied to build an adequate model based on the verification of hypotheses proposed. Based on results obtained, four demographic characteristics (age, education, occupation and income) have influence on citizens’ trust in e-government meanwhile gender and cultural affiliation have no influence. Furthermore, technological factors and governmental factors positively influence trust level in e-government, whereas risk factors have a negative influence on trust level. Deducing from the results, a list of recommendations is proposed to the government of Cameroon in order to reinforce citizens’ trust in e-government services.展开更多
Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have ...Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.展开更多
文摘The embracing of ICTs and related technologies has enhanced different approaches for governments worldwide to deliver services to their citizens in a smart way. However, the usage of e-government services by common citizens is recognized as one of the major setbacks of e-government development in both developed and developing countries. Moreover, government agencies in these countries are facing great challenges in keeping the citizens motivated enough to continue to use e-government services. This research aims to investigate the factors that influence citizens’ trust towards continue use of e-government services in Cameroon. The proposed research model consisted of three main constructs including technological, governmental, risk factors as well as six demographic characteristics (age, gender, educational level, income, internet experience and cultural perception). A five-point Likert scale questionnaire was designed to collect data physically and electronically, 352 valid questionnaires were retrieved. Simple and Multiple regression analysis methods were applied to build an adequate model based on the verification of hypotheses proposed. Based on results obtained, four demographic characteristics (age, education, occupation and income) have influence on citizens’ trust in e-government meanwhile gender and cultural affiliation have no influence. Furthermore, technological factors and governmental factors positively influence trust level in e-government, whereas risk factors have a negative influence on trust level. Deducing from the results, a list of recommendations is proposed to the government of Cameroon in order to reinforce citizens’ trust in e-government services.
文摘Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.
