Sources of construct items
| Construct | Code | Items | Relevant sources |
|---|---|---|---|
| IT-led tax administration | ITTA1 | Our office uses IT to process taxes | Kabir (2021) |
| ITTA2 | Our office is equipped with IT skills | ||
| ITTA3 | Our IT network relates to the internet | ||
| ITTA4 | Our office uses IT for all transactions | ||
| Intention to adopt blockchain | INT1 | I plan to adopt blockchain for tax purpose | |
| INT2 | I intend to adopt blockchain for tax purpose | ||
| INT3 | I expect to grab the blockchain opportunity for tax purpose | ||
| Self-Assessment | SEFA1 | I can calculate the tax my business always pays | Palil and Mustapha (2011), Isa (2014) |
| SEFA2 | I am comfortable with the tax system | ||
| SEFA3 | My firm's tax liability is not computed by GRA officials | ||
| SEFA4 | Compared to the previous system, self-tax assessment is more accurate | ||
| SEFA5 | I file my tax returns based on my own calculations | ||
| SEFA6 | Through self- tax assessment my firm does not pay more than the fair share of taxes | ||
| Tax Compliance | TAXC1 | We always disclose all income earned for tax purposes to GRA | Kiconco, Gwokyalya, Sserwanga, and Balunywa (2019), Alshirah, Al-Shatnawi, Al-Okaily, Lutfi, and Alshirah (2020) |
| TAXC2 | Through IT-led tax system accurate reports are provided to GRA for assessment of our tax liability | ||
| TAXC3 | The IT-led tax system enables us pay our tax on time | ||
| TAXC4 | We always pay the actual tax assessment using the IT-led tax system | ||
| TAXC5 | The IT-led tax system enables us to pay taxes on the due date | ||
| Perceived usefulness of blockchain | PUB1 | Blockchain would improve tax performance | Liébana-Cabanillas, Marinkovic, and Kalinic (2017), Kabir (2021) |
| PUB2 | Blockchain in the tax system would increase transparency and effectiveness | ||
| PUB3 | Blockchain in the tax system would enable me to accomplish my task quickly | ||
| PUB4 | Overall, blockchain would be useful for tax management | ||
| Perceived ease of use | PEB1 | Using blockchain for tax purposes would be easy | Kabir (2021) |
| PEB2 | Learning to use blockchain would be easy | ||
| PEB3 | It would be easy to make blockchain do what I want it to do | ||
| PEB4 | Blockchain is understandable and clear |
| Construct | Code | Items | Relevant sources |
|---|---|---|---|
| IT-led tax administration | ITTA1 | Our office uses IT to process taxes | |
| ITTA2 | Our office is equipped with IT skills | ||
| ITTA3 | Our IT network relates to the internet | ||
| ITTA4 | Our office uses IT for all transactions | ||
| Intention to adopt blockchain | INT1 | I plan to adopt blockchain for tax purpose | |
| INT2 | I intend to adopt blockchain for tax purpose | ||
| INT3 | I expect to grab the blockchain opportunity for tax purpose | ||
| Self-Assessment | SEFA1 | I can calculate the tax my business always pays | |
| SEFA2 | I am comfortable with the tax system | ||
| SEFA3 | My firm's tax liability is not computed by GRA officials | ||
| SEFA4 | Compared to the previous system, self-tax assessment is more accurate | ||
| SEFA5 | I file my tax returns based on my own calculations | ||
| SEFA6 | Through self- tax assessment my firm does not pay more than the fair share of taxes | ||
| Tax Compliance | TAXC1 | We always disclose all income earned for tax purposes to GRA | |
| TAXC2 | Through IT-led tax system accurate reports are provided to GRA for assessment of our tax liability | ||
| TAXC3 | The IT-led tax system enables us pay our tax on time | ||
| TAXC4 | We always pay the actual tax assessment using the IT-led tax system | ||
| TAXC5 | The IT-led tax system enables us to pay taxes on the due date | ||
| Perceived usefulness of blockchain | PUB1 | Blockchain would improve tax performance | |
| PUB2 | Blockchain in the tax system would increase transparency and effectiveness | ||
| PUB3 | Blockchain in the tax system would enable me to accomplish my task quickly | ||
| PUB4 | Overall, blockchain would be useful for tax management | ||
| Perceived ease of use | PEB1 | Using blockchain for tax purposes would be easy | |
| PEB2 | Learning to use blockchain would be easy | ||
| PEB3 | It would be easy to make blockchain do what I want it to do | ||
| PEB4 | Blockchain is understandable and clear |
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