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The purpose of this paper is to investigate the factors that influence the willingness of the public to adopt online tax filing services.

An online survey was conducted from which 400 valid questionnaires were recovered. The questionnaire data were used to research the degree of acceptance among Taiwanese taxpayers with regard to the online tax filing system. Respondents were classified into existing users (who were sub‐categorised into early adopters and late adopters) and potential adopters.

The results demonstrate that the perceived attributes of trialability and observability significantly influence the adoption intention of late adopters. However, these attributes did not have a significant influence on early adopters. Social norms and the perceived attributes of relative advantage, compatibility, and complexity significantly influence the adoption intention of current users. For potential adopters, only social norms had a significant effect on their intention to use the online tax filing system.

This study recommends that a more convenient and user‐friendly design for online tax‐filing processes would enhance the perception of the system and encourage taxpayers to continue or consider using this e‐government service.

While online tax‐filing systems are getting more attention in e‐government development, little is known about why people are willing to use them. This paper investigates the reasons by applying innovation diffusion theory, social cognitive theory and contingency theory. The results could be applicable to other e‐government services.

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy.

A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed.

Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US.

The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process.

This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Despite the growth in adoption of technology by governments, the assessment of quality in electronically delivered public services has been relatively lacking. Past researches on information systems have identified information and service quality, system use, playfulness, and system design quality as critical factors of successful service delivery in e‐commerce. The purpose of this paper is to empirically test the applicability of system and information quality criteria in evaluating government e‐services websites. The main research problem identified in this study was “what are the system and information quality characteristics of government service delivery websites?”

Based on a survey of 97 Municipalities from all the 21 regions of Sweden, the authors examine the presence of system quality features, specifically functionality, navigation, and accessibility; and measures of information quality in government websites. A systematic random sampling was chosen as the suitable approach; 290 municipalities are organized in 21 counties and we have chosen every 3rd number of municipalities from the list. An online survey was conducted, with 408 valid responses taken. A confirmatory factor analysis was conducted for system and information quality.

Results indicate that accessibility and the navigation facility are important in determining a citizen's perceived system quality. Information preciseness, timeliness, and sufficiency were found to be key measures of information quality in government e‐services. Furthermore, an important finding from this research is that theories from information systems (IS), e‐commerce, and marketing were found to be applicable in assessing government e‐tax services within the broader area of government‐to‐citizen (G2C) service delivery systems. In addition, a quantitative study was conducted among citizens to determine system and information quality characteristics.

The results presented in this paper can help the authorities to identify key quality criteria for e‐tax services that are valued by citizens and consequently improve service levels. Taking the context into consideration, additional variables are incorporated from literature that spans several disciplines (IS, e‐commerce, and marketing), and some re‐specifications are made to identify system and information quality criteria in the context of an e‐tax filing service, which was the main theoretical contribution of this study.

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.

The research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.

The authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.

The study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.

This paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.

This study contributes to the limited and rather fragmented research on mobile payment (m-payment) within a post-adoption context by identifying individual characteristics (personal innovativeness and m-payment self-efficacy) and m-payment quality characteristics (system quality, information quality and service quality) that can influence expectations about performance and effort of this technology. These two outcome expectations may affect user satisfaction with m-payment, which will in turn influence users' continued intention to use this technology.

A survey was carried out among university students in the United Arab Emirates who have used the m-payment method. Structural equation modeling technique was used to test and analyze both the measurement model and the structural model.

Individual characteristics are important in establishing users' expectations of the ease of use and usefulness of m-payment. However, of the quality characteristics, only system quality significantly affected users' expectations of the ease of use and usefulness of m-payment.

The findings of this study provide unique insights into the individual and quality characteristics that will eventually lead to continued intention to use m-payment. This will help businesses to develop appropriate marketing strategies to increase adoption and use of m-payment.

Singles' Day (SD) in China is the world's biggest online shopping event while consumer dissatisfaction is also on the rise. Both theory and practice need sharper insights to foster consumer satisfaction, but such knowledge remains sparse in the literature. The current study addresses this void by assessing the effects of online and offline retail service features on consumer satisfaction with SD.

A two-phase survey was implemented before and after the SD online shopping holiday, with 594 participants in China. Respondents were randomly selected from unique proprietary databases of merchants in the top-five online product categories in China.

The findings show that information quality, product quality and savings improve, but product return worsens, customer satisfaction with the online shopping holiday. However, good after-sale service can ease the product return process thereby boosting customer satisfaction.

This paper addresses a research void by studying effectiveness of retail service features on consumer satisfaction with online shopping festivals.

The purpose of this paper is to explore the satisfaction level of government employees toward the e-government information platform system in Taiwan to better understand the effectiveness of such systems. Furthermore, this paper aimed to investigate the moderating effects of management maturity on quality management and user satisfaction.

This study examined the questionnaire via a pretest, and then 174 formal questionnaires were obtained from people who had used the focal information platform system.

The results show that management maturity has a high, positive moderating effect on service quality (SQ), a medium moderating effect on system quality (SysQ), and a low, negative moderating effect on information quality (IQ).

One limitation of this study is that the survey was conducted at one public agency in Taiwan. Therefore, a suggestion for further research is to focus on both public and private corporations, as well as government agencies.

This study built a moderating model for 3Q and management maturity, in order to provide quality management directions, especially with regard to information management, system establishment, and service management.

Management maturity is a vital, albeit long neglected, determinant for the success of the adoption of e-government information systems (ISs). Such ISs serve only as a tool, and it is those who operate the systems that put their functions into full play. Given this, management maturity is likely to be the key to the successful operation of ISs.

The purpose of this study is to explore the relationships of web quality (system quality, information quality, and service quality), perceived value, and satisfaction to understand how these critical factors influence the continuance intention of using e‐learning systems in academic libraries.

The study data come from a convenience sample of 302 undergraduate and graduate students who were 18 to 25 years old. A structural equation modelling (SEM) technique was conducted to identify causal relationships.

The findings demonstrate that web quality has significantly positive influences on perceived value and user satisfaction. Furthermore, perceived value and satisfaction determines users' continuance intentions of e‐learning systems in academic libraries.

This study addresses self‐reported continuance intentions as part of the survey; as a result, it could have introduced inaccuracies. The implications of proposed e‐learning success model are discussed.

Academic librarians should reinforce the efficiency of e‐learning systems to influence users' willingness to continuously use such systems.

This paper highlights the determinants of continuance intentions of e‐learning systems in digital libraries and educates researchers, librarians, and system developers about how e‐learning systems are perceived by end‐users in digital libraries.

E-government is new to the public administration sector of Abu Dhabi and it is rapidly expanding. The purpose of this paper is to explore the factors that might motivate citizens to adopt the e-government public services provided by the Government of Abu Dhabi Emirate. The insights of the study will help government leaders to plan the delivery of public services effectively.

The study surveyed 638 United Arab Emirates (UAE) citizens living in three main districts of the Abu Dhabi Emirate. The research used an exploratory factor analysis that conforms the validity of the theoretical model to the data collected, confirmatory analysis to extract the latent factors and both multiple regression and structural equation modelling to test the research hypotheses.

The finding revealed that internet trust and performance expectancy was the strongest predictors of intention to use e-government services. Effort expectancy, facilitating conditions and trust had a positive influence on behavioural intention (BI). However, social influence (SI) did not have a significant effect. Gender, age and experience did not affect the relationship between SI and BI. It was also found that BI to use e-government services had a significant influence on the actual use of e-government sites.

When the government gets to know the major factors that affect the adoption of e-government services in Abu Dhabi, it can maximise its returns on ICT infrastructure investments by providing efficient service that could be adopted by the citizens.

The research has theoretical and practical value. Though the unified theory of acceptance and use of technology (UTAUT) model has previously been used in organisational settings, the present study uses a modified version in the context of citizens’ acceptance and use of e-government services. The present study thus provides an extension of the UTAUT model that could be suitable for developing countries such as the UAE.