Predicting e-Tax Service Adoption: Integrating Perceived Risk, Service Quality and TAM

摘要

Non-compliance and weak tax collections led to the initiation of e-tax filing, an emerging e-government service in Bangladesh. While e-tax services are convenient and make filing tax returns easy within a few mouse clicks, there can be risks that may obstruct taxpayers from using this service. Besides, quality dimensions of such services are equally important since online services are completely different from the physical service industry. With the aim of identifying factors and dimensions that can influence a taxpayer's intention in Bangladesh, this study extends Technology Acceptance Model (TAM) to include perceived risk facets and service quality factors associated with e-Tax services. Findings claim that three risk dimensions - financial, cyber, and time risk may influence taxpayers' intention towards e-tax services. Besides, perceived risk is inversely related to perceived usefulness and only perceived ease of use denotes significant impact upon taxpayers' behavioral intentions. Implications, limitations and future directions are accordingly discussed as well.