In-depth citizen interaction with e-government from taxpayers’ behavioral perspectives

Abstract

This study explores the key factors of the electronic tax filing system (EFS) from the behavioral perspectives of the end users. Based on the Theory of Planned Behavior (TPB), this study examines the antecedents of information technology usage and proposes an integrated model for the empirical examination of the users’ behavioral intentions for using EFS. The results show that perceived behavior control most significantly affects the end users’ intentions for the EFS usage. In addition, users’ overall satisfactions, specifically those explained by ease of use of the EFS also influence their intention to adopt the EFS. Discussions and policy recommendations for promoting the EFS are provided according to the empirical results.