Electronic Tax Filing in Mauritius: Insights into Factors Leading to Technology Adoption

Abstract

The electronic tax filing system is one of the important and value-added e-government services in Mauritius. It is important to understand the factors that influence the taxpayers to make us of electronic tax filing system, given the great investment that it implies. This study investigated the factors that led to the behavioural intention to use electronic tax filing system among taxpayers. To examine these perceptions, an extended version of Technology Acceptance Model (TAM) has been used. It consists of three constructs, namely, perceived ease of use (PEOU), perceived usefulness (PU), and perceived risk (PR). Questionnaires were distributed to 140 respondents. Based on the results obtained from the study, both perceived ease of use and perceived usefulness were found to significantly influence behavioural intention. However, the study reveals that there is no significant association between perceived risk and the other constructs; perceived usefulness, perceived ease of use and behavioural intention.