Figure 2
The diagram illustrates the relationships between various factors influencing tax compliance. Perceived usefulness of blockchain and perceived ease of use of blockchain usage both positively influence blockchain adoption, with values of 0.317 and 0.266 respectively. Blockchain adoption positively influences IT-led tax administration and self-assessment, with values of 0.257 and 0.198 respectively. IT-led tax administration and self-assessment both positively influence tax compliance, with values of 0.344 and 0.404 respectively. The diagram is modified from Davis et al., 1989.Structural model estimate