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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.

This paper is a study of the current trends and conditions of electronic resources for Chinese studies, based on a recent survey on the Internet of 29 Chinese libraries in North America and eight Chinese libraries in China, Taiwan and Hong Kong. The survey discussed current electronic resources for Chinese studies, with a union list of major Chinese language databases currently used in libraries in Asia and the US. Current views on the use and development of electronic resources for Chinese studies were summarised.

The aim of this paper is to use a new approach of performance evaluation, grey relation analysis (GRA), which is a concept borrowed from the study of industry and is increasingly applied to commerce. GRA is used to evaluate the relative performance of three of Australia's major banks The result of the study indicates that although the sample size is small and the distribution of data is unknown, GRA can still be successfully used in evaluating bank performance. In addition, this paper compares the GRA results with the financial statement analysis and shows that the same result can be obtained.