Abstract
In this paper, we proposed a new model, which integrates two famous technology adoption models, the unified theory of acceptance and use of technology (UTAUT) model with Information system success model (IS success) to explanatory model of e-filing adoption. In particular, this study involved actual taxpayer (N = 156) of specific users of e-filing system to examine the structural relationships among factors of: performance expectancy, effort expectancy, social influence, information quality, system quality, service quality, and intention to use by using SPSS 20. The results of this research show that e-filing intention to use of Vietnamese taxpayers is influenced by both six factors of the model. Hence, the conceptual model has served as a useful framework for academicians and government policy decision makers to evaluate and improve the e-filing system (e-government service) in Vietnam.
Highlights
Information communication technologies (ICTs) are changing the way that businesses are conducted, including government service
We proposed a new model, which integrates two famous technology adoption models, the unified theory of acceptance and use of technology (UTAUT) model with Information system success model (IS success) to explanatory model of e-filing adoption
This study involved actual taxpayer (N = 156) of specific users of e-filing system to examine the structural relationships among factors of: performance expectancy, effort expectancy, social influence, information quality, system quality, service quality, and intention to use by using SPSS 20
Summary
Information communication technologies (ICTs) are changing the way that businesses are conducted, including government service. Government in emerging nations is relying on information technology as an important tool to improve the efficiency, cost, and quality of the government information and services provided to the citizens [1]. The rapid growth of investment from government to e-government service system or calling e-government has drawn attention to research on this area. Vietnam is at the initial stages applying an e-government program. Same with other countries Vietnam faces the problem of low level of citizen adoption of e-government services [2], which have been previously inaccessible. Carter and Belanger [3] have found
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