Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system |
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| Institution: | 1. Norwegian Research Center for Computers and Law, University of Oslo, Norway;2. Western Norway Research Institute, Norway;1. Via Piolti de Bianchi, 48, Milan, Italy;2. Università degli studi di Milano, Via Conservatorio, 7, Milan, Italy;3. European Commission, JRC-IPTS, C/Inca Garcilaso, 3, Seville, Spain;1. Faculty of Economics and Management of Sfax, University of Sfax, Sfax, Tunisia;2. College of Business and Economics, Department of Management and Marketing, Qatar University, B.O.P. 2713, Doha, Qatar;3. College of Business and Economics, Department of Economics and Finance, Qatar University, B.O.P. 2713, Doha, Qatar;4. Al-Kamel-Jeddah University, Jeddah, Saudi Arabia |
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| Abstract: | This paper identifies the factors that determine the publics' acceptance of e-Government services. The online tax filing and payment system (OTFPS) is a well-known e-Government service in Taiwan. Using a theoretical model based on the theory of planned behavior, this study aims to (1) identify the determinants for acceptance of the OTFPS; (2) examine the causal relationships among the variables of acceptance behavior for the OTFPS; and (3) explore the relative importance of each determinant for both those who use the OTFPS and those who do not. The article reports on a survey that collected 1,099 usable responses. The results indicate that the proposed model explained up to 72 percent of the variance in behavioral intention. In addition, the important determinants of user acceptance of the OTFPS are perceived usefulness, ease of use, perceived risk, trust, compatibility, external influences, interpersonal influence, self-efficacy, and facilitating condition. Finally, the academic and practical implications of these findings are discussed. |
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