Trust and e-government acceptance: The case of Tunisian on-line tax filing

Majdi Mellouli, Omar Bentahar () and Marc Bidan ()
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Majdi Mellouli: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax
Omar Bentahar: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Marc Bidan: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Abstract: Public services are an interesting area for the application of ICT which helps to improve both the performance of government services and the modernization of administrative operations. The current study focuses on the determinants of companies' acceptance of electronic public services : the case of on‑line tax filing in Tunisia.To identify these determinants, we conducted an investigation in 190 Tunisian companies using the on‑line tax filing system. The results of the quantitative analysis confirm the hypothesis that links trust, technical and individual determinants to the intention to use the on‑line tax filing system. Trust determinants are the factors that most affect the intention to use the on‑line tax filing system. The findings provide several important implications for e‑government research and practice in Tunisia. The model developed here can be applied in other similar e‑government projects to test users' intention to accept the system and therefore enhance its success. This research also has limitations which can be addressed in future research.

Keywords: e-government; on-line tax filing; acceptance factors; personal innovativeness; computer self-efficacy; online trust; system quality; information system (search for similar items in EconPapers)
Date: 2016-12
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Published in Electronic Journal of Information Systems Evaluation, 2016, 19 (3), pp.197-212

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02511025

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