Citizens’ acceptance of e-government service: examining E-Tax Filing and Payment System (ETFPS) in Tanzania

Abstract

Electronic tax filing and payments system ETFPS) is a kind of foundational information technology application in the initial stage of Egovernment in developing countries. By introducing variables like system quality and perceived security, as well as decomposing important variables like social influence and perceived behaviour control, this study integrates Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) to explain the factors motivating the acceptance of ETFPS in Tanzania. Empirical outcomes demonstrate that system quality significantly influences perceived usefulness and perceived ease of use of ETFPS. Perceived usefulness and perceived ease of use significantly influence the users’ attitude towards accepting ETFPS, which further affects their behavioural intention. Moreover, perceived security, mass media influence, and external facilitating condition have a significant impact on the users’ behavioural intention. The  user’s intention determines their actual use of ETFPS. This study further provides some managerial implications for policymakers to design and promote further acceptance and use of ETFPS.

Keywords: E-Government Acceptance, E-Tax Filing and Payments System (ETFPS), Technology Acceptance Model (TAM), Theory of Planned Behaviour (TPB), Tanzania