A study of tax e-filing acceptance model: A structural equation modeling approach

Abstract

This study integrated theory of planning behavior (TPB) and technology acceptance model (TAM) to investigate the determinants affecting taxpayers' on-line tax filing. According to the Global e-Government Study of Brown University in the United States, Taiwan's ranking was the world's first in 2010. Hence, this study sampled 422 online taxpayers in Taiwan and questionnaire-based empirical study was used to collect data. The empirical results showed that: (1) Attitude was the primary factor affecting on-line tax filing, but “attitude” was also affected by “perceived usefulness”, “perceived ease of use”, “tax equity”, “social norm”, and “moral norm”. (2) Both TAM and TPB could be successfully integrated to explain online tax filing behaviors, and correlations were found between TAM factors and TPB factors. (3) Finally, we built a best-fitted model for on-line tax filing. This model would be the reference for establishing e-government.