Developing and Validating Trust Measures for e-Commerce: An Integrative Typology
Information Systems Research
Is anybody out there?: antecedents of trust in global virtual teams
Journal of Management Information Systems - Special section: Managing virtual workplaces and teleworking with information technology
Why People e-File (or Don't e-File) Their Income Taxes
HICSS '07 Proceedings of the 40th Annual Hawaii International Conference on System Sciences
A Trust Model for Consumer Internet Shopping
International Journal of Electronic Commerce
International Journal of Electronic Commerce
The Use of the UTAUT Model in the Adoption of E-Government Services in Kuwait
HICSS '08 Proceedings of the Proceedings of the 41st Annual Hawaii International Conference on System Sciences
The Journal of Strategic Information Systems
Acceptance of electronic tax filing: A study of taxpayer intentions
Information and Management
The impact of trust, risk and optimism bias on E-file adoption
Information Systems Frontiers
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The implementation of Information and Communication Technologies ICT in the public sector has numerous benefits. Government administrators are aggressively seeking ways to enhance the development and implementation of more effective and efficient government services. One electronic government initiative that is growing in importance and popularity is electronic tax filing. This study explores the factors that contribute to e-file utilization. To test the proposed model a survey is administered to 152 taxpayers in the United States. Results of structural equation modeling indicate that performance expectancy, social influence, facilitating conditions, optimism bias, perceived reputation and risk all have a significant impact on e-government usage. Implications for research and practice are discussed.