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The Technology Acceptance Model ( Tam ) And Theory Of Planned Behavior Essay

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ABSTRACT

Information Technology has and is valuable to the Government in many ways. Understanding and influencing citizens’ acceptance of e-government services is of utmost importance, given the investment in technology and the potential for cost saving. This study used the Technology Acceptance Model (TAM) and Theory of planned behavior (TPB) to examine taxpayers’ intention in using e-Filing system. The purpose of this study is to determine the relationship between taxpayers’ intention to use e-Filing towards attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system. Further, this study also examines critical determinant (attitude, perceived usefulness, perceived ease of use, information system quality, information quality and perceived credibility of the system) in TAM that influence most taxpayers’ intention. This study has replicated few methods from previous studies. i.e (Davis., et al. (1989), DeLone and Mclean (1992), Wang.,Y.S. (2002) and Chang., I.C., et.al.(2005)). The result confirms a strong relationship between TAM determinants and taxpayers’ intention. Understanding these factors can extend our knowledge of taxpayers’ decision making and lead to better planning and implementation of e-government services.

Keywords: Electronic tax filing (E-Filing); Technology acceptance model (TAM), Theory of planned behavior (TPB), Mauritius,

CHAPTER ONE
1.0 INTRODUCTION

"We expect the

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