Purpose: This research examines the individuals’ perceived usefulness and ease of use of the government’s electronic services (e-government). It also explores the effect of the social influences as well as of the facilitating conditions on the individuals’ intentions to use the...

Cohort analysis is a new practical method for e-commerce customers' research, trends in their behavior, and experience during the COVID-19 crisis. The purpose of the research is to validate the efficiency of this method on the e-commerce records data set and find out the critical factors...

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...