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Arabic

Search Results for attitude

Article
Acceptance of e-tax by the consumers based on the theory of planned behaviour

Asist .Lecturer: Azhar Hassan Hussain

Pages: 2-13

Full Text
Abstract

The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.

Article
Acceptance of e-tax by the consumers based on the theory of planned behaviour

Azhar Hussain

Pages: 2-13

PDF Full Text
Abstract

The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.

Article
The sustainable financial dimension of development, an approach to the significance of indictors in the Iraqi economy

هجير Zaki , زينب Rasheed

Pages: 32-43

PDF Full Text
Abstract

The concept of sustainability is concerned with the indicators that can be relied upon in estimating the sustainability of the economy at the macro level and what is related to it.  Financial sustainability, on the other hand , focuses on public debt and its potential positive effects if used efficiently in financing the resource gap, or negative if Limit yourself to financing current consumption.

As far as the matter is concerned with the Iraqi economy, the rentier nature of the economy has spared the economy from resorting to public debt for the purposes of covering the “gap of resources”, and resorting to it was limited in times of crisis, preserving ad hoc attitude, away from its supposed role in achieving sustainable development. The aim of this paper is to examine the economic implications of financial sustainability and its projection on the Iraqi situation, while the research problem was to investigate the economic significance of the indicators in terms of their qualitative difference in the rentier developing economy such as Iraq.   The paper reached conclusions in correspondence with its problem and hypothesis

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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