Identifying the Factors Associated with User's Acceptance of the Online Tax Filing System Using Theory of Planned Behavior

The online tax filling and payment is one of the e-government services that recognized as the Online Tax Filling System (OTFS) in Iran. In this research we identify the factors that determine the Public acceptance of the OTFS. By using a theoretical model based on the theory of planned behavior, this study aims at (1) recognizing the factors effects on the acceptance of the OTFS; (2) examining the causal relationships between the variables of acceptance behavior for the OTFS; (3) exploring the relative importance of each factor for both those who use the OTFS and those who do not; and (4) proposing a model for acceptance of the OTFS. Data was collected by means of questionnaire from Fars Tax Organization. Based on path analysis model, the results show that the main factors of users’ acceptance of the OTFS are perceived usefulness, ease of use, interpersonal influence and facilitating condition. Finally, the suggestions of these findings are presented to governmental policy makers, government agencies and system developers.