The determinants for accepting and using the e-Government revenue applications (e-filing) is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. The research problem is that despite the eGovernment revenue application being implemented and maintained at a high cost, there is little uptake and optimal use. The e-Government revenue application has greater benefits such as tax calculation accuracy, tax submission done timeously during any time of the day, improving tax efficiency by reducing administration cost. Since the value and the investment is huge, the burning question is then why the accepting and usage of e-Government revenue application by taxpayers not as it should? Information from previous studies are quite on this phenomenon, in the South African context and this then left a knowledge gaps, which this paper bridges. This paper focuses on explaining and exploring the determinants for adopting and using e-Government revenue application as reasons why some of taxpayers accept and use the revenue application while others are not using it are still unknown. Argument is that despite South Africa implemented a cutting-edge system since 2006, taxpayers still queue at its branches for manual submissions. There is a need to understand the determinants for acceptance and usage of eGovernment revenue application.

The adoption and usage of e-filing applications is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. The research problem is that despite the e-Government application being implemented and maintained at a high cost, there is little uptake and optimal use. The revenue application has greater benefits such as tax calculation accuracy, tax submission done timeously during any time of the day, improving tax efficiency by reducing administration cost. Since the value and the investment is huge, the burning question is then why the accepting and usage ofe-filing by taxpayers not as it should? Information from previous studies arequite on this phenomenon, in the South Africancontext and this then left a knowledge gaps, which this paper bridges.This paperfocuses on explaining and explore adopting and using e-filing as reasons why some of taxpayers accept and use the revenue application while others are not using it are still unknown. Argument is that despite South Africa implemented a cutting-edgesystemsince 2006, taxpayers still queueat its branches for manualsubmissions.