Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: the moderating role of perceived risk

This study investigates the interrelationships between technological predictors and behavioral mediators in explaining users’ continuance intention for online tax filing. Building on information systems (IS) success and IS continuance literature, this study proposes an extended conceptual framework by adding perceived functional benefit (PFB) as mediating, perceived risk as moderating, and demographic characteristics as control variables. The data collected, through a web-based survey, from 409 users of e-tax services in an emerging economy are analyzed through covariance-based structural equation modeling. Results confirm that PFB, confirmation of expectation, and satisfaction are the major antecedents of continuance intention for e-tax filing. The study also finds the evidence for the indirect effects of IS success factors on continuance intention through such antecedents. In addition, results suggest that the relationships between PFB and satisfaction as well as between PFB and continuance intention are contingent on the users’ levels of perceived risk. The study concludes with the useful implications for academicians and policymakers in the context of an emerging economy.