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Journal Article

Trust and e‑government acceptance: The case of Tunisian on‑line tax filing  pp197-212

Majdi Mellouli, Omar Bentahar, Marc Bidan

© Dec 2016 Volume 19 Issue 3, Editor: Shaun Pather, pp135 - 212

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Abstract: Public services are an interesting area for the application of ICT which helps to improve both the performance of government services and the modernization of administrative operations. The current study focuses on the determinants of companies’ acceptance of electronic public services : the case of on‑line tax filing in Tunisia.To identify these determinants, we conducted an investigation in 190 Tunisian companies using the on‑line tax filing system. The results of the quantitative analysis confirm the hypothesis that links trust, technical and individual determinants to the intention to use the on‑line tax filing system. Trust determinants are the factors that most affect the intention to use the on‑line tax filing system. The findings provide several important implications for e‑government research and practice in Tunisia. The model developed here can be applied in other similar e‑government projects to test users’ intention to accept the system and therefore enhance its success. This research also has limitations which can be addressed in future research.


Keywords: Keywords: e-government, on-line tax filing, acceptance factors, personal innovativeness, computer self-efficacy, online trust, system quality, information system.


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Journal Issue

Volume 19 Issue 3 / Dec 2016  pp135‑212

Editor: Shaun Pather

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Shaun_Pather‑200 Professor Shaun Pather, based in the Faculty of Informatics & Design at the Cape Peninsula University of Technology, Cape Town, South Africa, has spent more than 20 years teaching and researching in the field of ICT management.

His research has focused on the evaluation of Information Systems (IS) effectiveness, particularly within e‑Commerce, e‑Government and other web enabled contexts. He has developed models for evaluating e‑Commerce success, and also has an interest in the application of e‑Service Quality evaluation. Shaun has also extended his interest in IS evaluation into practical community engagement and Information Society issues, centered around societal upliftment facilitated by ICT’s. He has published in peer reviewed journals and has presented papers at several conferences. He has led several research projects with university and government partners in both the private and public sector. Professor Pather is also a Fulbright Scholar (University of Washington, 2009‑2010).


Keywords: Multi-channel, Electronic banking, Internet banking, Mobile banking, Technology Adoption, Grounded Theory, Design science, Design science research, evaluation, empirical validation, secondary analysis, primary data, business analysis, business architecture, parallelism, alignment, roles, responsibilities and organisational structure, Software Switching, Switching costs, Utilitarian Value, Hedonic Value, e-government, on-line tax filing, acceptance factors, personal innovativeness, computer self-efficacy, online trust, system quality, information system


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