The adoption of electronic tax filing systems: an empirical study

This paper discusses the factors affecting the adoption of electronic tax-filing systems. Using the technology acceptance model (TAM) as a theoretical framework, this study introduces "perceived credibility" as a new factor that reflects the user's intrinsic belief in the electronic tax-filing systems, and examines the effect of computer self-efficacy on the intention to use an electronic tax-filing system. Based on a sample of 260 users from a telephone interview, the results strongly support the extended TAM in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioral intention through perceived ease of use, perceived usefulness, and perceived credibility. Based on the findings of this study, implications for electronic tax filing in particular and for e-government services in general are discussed. Finally, this paper concludes by discussing limitations that could be addressed in future studies. (C) 2002 Elsevier Inc. All rights reserved.