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

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.