Abstract

Electronic tax filing is an emerging area of e-government. This research proposes a model of e-filing adoption that identifies adoption factors and personal factors that impact citizen acceptance of electronic filing systems. A survey administered to 260 participants assesses their perceptions of adoption factors, trust and self-efficacy as they relate to e-file utilization. Multiple linear regression analysis is used to evaluate the relationships between adoption concepts and intention to use e-filing systems. Implications for practice and research are discussed.

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