A Study on Taxpayers' Willingness to Use Self-Service Technology-Based Online Government Services

A Study on Taxpayers' Willingness to Use Self-Service Technology-Based Online Government Services

Ching-Wen Chen (National Kaohsiung First University of Science and Technology, Taiwan) and Echo Huang (National Kaohsiung First University of Science and Technology, Taiwan)
Copyright: © 2009 |Pages: 23
DOI: 10.4018/jeco.2009040103
OnDemand PDF Download:
$37.50

Abstract

Technology is forming a society of do-it-yourselfers, in which customers can perform services on their own, without the help of live tellers. However, customers with insufficient knowledge of technology may not be ready for Self-Service Technologies (SSTs) to serve themselves, thus weakening their intent to adopt SSTs in delivering service. Identifying users’ attitudes toward using online service via SSTs is a critical issue for providers, particularly for government agencies. This study presents a theoretical model to examine and explain taxpayers’ willingness to adopt the personal income tax-filing system, which is a typical enhanced self-service information system (SSIS). Moreover, readiness to use technology has been addressed on the individual level in the context of mental status by revealing the effect of individual’s beliefs on taxpayers’ acceptance of online taxation systems (OTS). The managerial implications and recommendations are provided.

Complete Article List

Search this Journal:
Reset
Open Access Articles: Forthcoming
Volume 15: 4 Issues (2017): Forthcoming, Available for Pre-Order
Volume 14: 4 Issues (2016)
Volume 13: 4 Issues (2015)
Volume 12: 4 Issues (2014)
Volume 11: 4 Issues (2013)
Volume 10: 4 Issues (2012)
Volume 9: 4 Issues (2011)
Volume 8: 4 Issues (2010)
Volume 7: 4 Issues (2009)
Volume 6: 4 Issues (2008)
Volume 5: 4 Issues (2007)
Volume 4: 4 Issues (2006)
Volume 3: 4 Issues (2005)
Volume 2: 4 Issues (2004)
Volume 1: 4 Issues (2003)
View Complete Journal Contents Listing