An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems

This study used the Technology Acceptance Model (TAM) to examine taxpayers' acceptance of the Internet tax-filing system. Based on data collected from 141 experienced taxpayers in Taiwan, the acceptance and the impact of quality antecedents on taxpayers' perceived usefulness (PU) and perceived ease of use (PEOU) of the system were assessed and evaluated. The results indicated that the model of Internet tax-filing system was accepted with a reasonable goodness-of-fit. Three important findings include the following items. First, TAM proves to be a valid model to explain the taxpayers' acceptance of the Internet tax-filers' system. Meanwhile, PU has created more impact than PEOU on taxpayers' intention to use the system. Second, PU is positively influenced by such factors as information system quality (ISQ), information quality (IQ), as well as perceived credibility (PC). Third, IQ has a positive impact on PEOU. Based on the research findings, implications and limitations are then discussed for future possible research.