Understanding citizens' adoption of e-filing in developing countries: An empirical investigation

摘要

This study develops a research framework by integrating the unified theory of acceptance and use of technology's model with multi-dimensional trust in order to investigate the antecedents of behavioral expectation toward the adoption of electronic tax filing. Furthermore, it decomposes the structure of social influence and facilitating conditions into different aspects. The proposed model was estimated by enrolling 245 participants and using the SmartPLS 2.0 M3. The results reveal that performance expectancy, effort expectancy, aspects of social influences (except for descriptive norms), and multi-dimensional trust explain 84.9% of the variance in intention. The latter with the facets of facilitating conditions explain 47.7% of the variance in behavioral expectation. The present research adds to the body of knowledge by integrating key factors underlying the context of e-filing. In addition, it provides valuable practical implications for academia and policy makers in order to foster the adoption of e-filing.