A Study on the Impact of Quality Antecedents on Individual Tax Payer's Adoption of E-Filing in India

Low system acceptance by the end users is one of the major hurdles to the proliferation of e-government projects and it is noted that scholarly studies on citizen level income tax e-filing acceptance so far have addressed only Taiwan and USA. While these two are among the few countries in the field of e-government, India is a relatively new entrant in the field. This brings about the need for studies which address e-government adoption in other country contexts, particularly in countries where e-government is still in an evolving stage like India.

Most of the E-government adoption studies are skewed towards TAM or TPB, which is also the trend in Information System adoption literature which is subject to the criticisms of many researchers. This research empirically validates the e-file diffusion model proposed by Carter et al (2011) which extends the UTAUT model by adding trust factor, computer anxiety and optimism bias. The model studies the impact of personal, adoption and trust factors on e-file utilization. To test the model, a survey was administered to 50 participants. The data analysis was conducted using multiple linear regression. The findings indicate that all factors proposed in e-file diffusion model i.e. performance expectancy, effort expectancy, social influence, trust of government, trust of internet, computer anxiety and optimism bias all have a significant impact on intention to use an electronic tax filing system.