Adoption of e-tax services in Uganda: a model of citizen-based factors

Abstract

Diverse benefits of e-government services are linked to its adoption and usage. E-government adoption rates in economically transiting countries remain low and so its benefits are not fully realised. This is partly due to governments focusing largely on technical supply-side factors with little emphasis on the demand or citizens' perspective of e-government adoption. The result has been a gap between what is offered and what is consumed. This paper presents the results of a study that develops a model for e-tax service adoption as an attempt to bridge the gap for this segment of e-government. Requirements for the model elicited in a field study are used to extend the technology acceptance model (TAM) which emphasises citizen-based factors for e-tax adoption. The extended model has dimensions of adoption benefits, trust, attitudes, education, compatibility, awareness, accessibility, training, user support and local language use. It is generic and reusable for other countries in similar context.

Digitalization of Romanian Public Administration: A Panel Data Analysis at Regional Level

“…Therefore, these elements may be the cause of differences between tax collection in developed macro-regions (Macro region 3) and developing macro region (Macro region 1). Additionally, some academic work noticed the improved quality of life when e-services are in place (Maiga & Asianzu, 2013) because bureaucracy is reduced and transparency is increased (Floropoulos et al, 2010). As we demonstrated in the results section, the collection tax rate has improved, therefore, we may state that the e-services platform (ghiseul.ro) acts as a tool for better government performance (Decman et al, 2010;Mpofu, 2022).…”

Predictor for local government social media use in Indonesia

“…The use of TAM to explain the adoption and use of e-government products has been widely followed by academics. These studies primarily focus on the government websites (Abu-Shanab, 2017; Al-Hujran et al , 2015; Alryalat, 2017; Bwalya et al , 2014; Cegarra-Navarro et al , 2014; Dahi and Ezziane, 2015; Maiga and Asianzu, 2013; Mensah, 2018; Moreno Cegarra et al , 2014; Vrček and Klačmer, 2014; Xie et al , 2017). Meanwhile, Althunibat et al (2014) and Saxena (2018) investigated the use of TAM to explain the adoption of mobile government applications.…”

“…This study modified the concept of TAM to explain the adoption of social media by adding trust and risk variables. Trust becomes an important aspect in the adoption of e-government products (Al-Hujran et al , 2015; Alomari et al , 2012; Bataineh and Abu-Shanab, 2016; Bwalya et al , 2014; Dahi and Ezziane, 2015; Maiga and Asianzu, 2013; Meng et al , 2016; Vrček and Klačmer, 2014). According to the theory of reasoned action, the attitude toward a specific technology is influenced by the belief in the positive impact caused by the action (Xie et al , 2017).…”