Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system

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. (c) 2005 Elsevier Inc. All rights reserved.