An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB

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 2002. 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. Key words: Theory of planning behavior (TPB), technology acceptance model (TAM), tax equity, social norms, moral norms.