Adoption of e-Government Services: Exploring the Case of Electronic Tax Filing

Nabila Nisha, Mehree Iqbal (), Afrin Rifat and Sherina Idrish
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Nabila Nisha: Department of Accounting and Finance, North South University, Dhaka, Bangladesh
Afrin Rifat: Department of Accounting and Finance, North South University, Dhaka, Bangladesh
Sherina Idrish: Department of Marketing and International Business, North South University, Dhaka, Bangladesh

International Journal of E-Services and Mobile Applications (IJESMA), 2016, vol. 8, issue 3, 53-70

Abstract: Electronic tax (e-Tax) filing is an emerging area of e-government. Many developed countries today have initiated tax e-filing. However, such a service is yet to establish itself as an integrated system, especially in developing countries like Bangladesh. Since it has the potential to improve the overall process of tax filing, it is important to understand the factors that can influence taxpayers' acceptance and use of e-Tax filing systems. This research thus proposes a model to identify such adoption factors in the context of Bangladesh. Findings claim that facilitating conditions, trust, effort expectancy, performance expectancy, along with individual innovativeness plays an important role in capturing taxpayers' overall perceptions of e-Tax filing services. Results overall indicate that individual taxpayers may be fairly pragmatic in developing general attitudes towards using such system in Bangladesh. Limitations and implications for practice and research are also discussed for better planning and implementation of similar e-government services.

Date: 2016
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