Abstract
The purpose of this paper is to analyze the intentions of users to use an information system by using a Web questionnaire survey (1036 local residents) conducted in March 2013. We use a theoretical extension of the technology acceptance model (TAM). The target information systems are the Websites of local governments. In order to make a comparison, we also report on the findings of user assessment of the Electronic Filing and Payment System national tax survey (e-Tax) conducted at the same time. Our results show that the combined factors of TAM, IS Success and residents’ credibility are useful for system evaluation by residents of local governments.
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