Electronic banking as the main elements of modern economy, it is a blessing of it world in which all financial activities, banking and credit of the traditional substrate is transferred to an electronic substrate. Internet communication channels are using one of the main requirements for banks...

Purpose The purpose of this paper is to examine the combined roles that perceived usefulness (PU), perceived ease of use, perceived security and hedonic motivation play on the adoption of e-banking. It also aims to determine the ability of hedonic motivation to transfer the effect of other...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects. This paper investigates the impact of both aspects on cost estimates. We do not find...