This study compares user satisfaction with three tax-filing methods: manual, Internet, and two-dimensional bar code. Manual filing has been the traditional method used by taxpayers to file income tax returns in Taiwan and other countries. In 1998, NTX (the Taiwan governmental tax agency) introduced the Internet and two-dimensional bar code (2D) filing methods to evaluate new filing technologies. In the first phase of a two-part research program, experienced and non-experienced tax filers prepared tax returns using the three filing methods. These experimental groups, plus a follow-up sample of taxpayers using each method, were administered a survey to evaluate user satisfaction with the three tax-filing systems. As expected, the study results show that the manual filing method had the lowest rate of user satisfaction, and the 2D bar-code filing method had greater user satisfaction than the Internet filing method. The study also found that user satisfaction is influenced by taxpayer filing experience. For experienced taxpayers, user satisfaction is greater in 2D bar-code filing than in manual filing. No statistical difference between 2D bar-code filing and Internet filing is found for the same group. For non-experienced taxpayers, user satisfaction is greater with 2D bar-code filing or Internet filing than manual filing. The findings of the study suggest that when new technologies are being introduced, multiple methods of tax filing should be offered to satisfy the needs of different taxpayer profiles. (C) 2000 Elsevier Science Ltd. All rights reserved.
