Online tax payment systems as an emergent aspect of governmental transformation
The achievement of governmental transformation through the use of electronically delivered services is a worthy goal that requires significant planning and research to achieve. In order to reach transformational paradigm shifts in governmental operation, it will first be necessary to understand and optimize present governmental e-Service provisions. Of these, the revenue function of taxation is paramount. This paper describes factors related to the use and acceptance by accounting professionals of information technology intended to facilitate electronic tax filing systems. Though tested in the context of governmental tax management systems in Turkey, our findings on the use and acceptance of e-Tax systems are relevant and applicable to a great number of nations and contexts as the ongoing electronic transformation of the governmental revenue system contributes to efforts to transform governments through alternative services delivery venues and channels. We discover that intention to use automated systems as part of the governmental treasury function transformation is hindered by factors that mediate actual plans to do so, mostly in terms of normative pressures and perceptions of behavioral control, which training and education may well ameliorate. Hence, transformation of the treasury function in Turkey is only partially complete and will require additional support, direction and training on the part of the government in its interactions with the tax professionals who interact with the emergent automated system. European Journal of Information Systems (2011) 20, 343-357. doi:10.1057/ejis.2010.63; published online 8 February 2011
tax management information and communication technologies electronic tax payment technology acceptance model theory of planned behavior