This study integrated theory of planning
behavior (TPB) and technology acceptance model (TAM) to
investigate the determinants affecting taxpayers’ on-line tax
filing. According to the Global e-Government Study of Brown
University in the United States, Taiwan‘s ranking was the
world’s first in 2010. Hence, this study sampled 422 online
taxpayers in Taiwan and questionnaire-based empirical study
was used to collect data. The empirical results showed that: (1)
Attitude was the primary factor affecting on-line tax filing, but
“attitude” was also affected by “perceived usefulness”,
“perceived ease of use”, “tax equity”, “social norm”, and
“moral norm”. (2) Both TAM and TPB could be successfully
integrated to explain online tax filing behaviors, and
correlations were found between TAM factors and TPB
factors. (3) Finally, we built a best-fitted model for on-line tax
filing. This model would be the reference for establishing egovernment.
This study integrated theory of planningbehavior (TPB) and technology acceptance model (TAM) toinvestigate the determinants affecting taxpayers’ on-line taxfiling. According to the Global e-Government Study of BrownUniversity in the United States, Taiwan‘s ranking was theworld’s first in 2010. Hence, this study sampled 422 onlinetaxpayers in Taiwan and questionnaire-based empirical studywas used to collect data. The empirical results showed that: (1)Attitude was the primary factor affecting on-line tax filing, but“attitude” was also affected by “perceived usefulness”,“perceived ease of use”, “tax equity”, “social norm”, and“moral norm”. (2) Both TAM and TPB could be successfullyintegrated to explain online tax filing behaviors, andcorrelations were found between TAM factors and TPBfactors. (3) Finally, we built a best-fitted model for on-line taxfiling. This model would be the reference for establishing egovernment.
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