TITLE:
Online Tax Filing—E-Government Service Adoption Case of Vietnam
AUTHORS:
Ngoc Long Lu, Van Trung Nguyen
KEYWORDS:
UTAUT, IS Success Model, E-Filing, Vietnam
JOURNAL NAME:
Modern Economy,
Vol.7 No.12,
November
18,
2016
ABSTRACT: In this paper, we proposed a new model, which
integrates two famous technology adoption models, the unified theory of
acceptance and use of technology (UTAUT) model with Information system success
model (IS success) to explanatory model of e-filing adoption. In particular,
this study involved actual taxpayer (N = 156) of specific users of e-filing
system to examine the structural relationships among factors of: performance
expectancy, effort expectancy, social influence, information quality, system
quality, service quality, and intention to use by using SPSS 20. The results of
this research show that e-filing intention to use of Vietnamese taxpayers is influenced
by both six factors of the model. Hence, the conceptual model has served as a useful
framework for academicians and government policy decision makers to evaluate
and improve the e-filing system (e-government service) in Vietnam.