The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy

Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985, 1991), Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.