User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand

E-government systems effectively deliver public services to citizens as well as improve productivity and reduce costs for government departments. A pressing issue for many governments is how to expand citizen acceptance of e-government systems. Prior studies on e-tax filing and payment systems have identified various factors for successful adoption, but do not capture the basic psychological needs of users in developing countries. This study examines the determinants of citizens' intention to adopt an e-tax filing and payment system in Thailand. The unified theory of acceptance and use of technology is integrated with self-determination theory, perceived risk, and perceived credibility to develop a model to explain the users' acceptance of e-government services. A large-scale survey of Thai taxpayers was conducted and the results show that performance expectancy, facilitating conditions, social influence, and perceived credibility are all significant factors. Perceived autonomy and perceived competence are significant antecedents for performance and effort expectancy (EE). Perceived risk and EE surprisingly did not influence users' intentions. Several recommendations are proposed that have an immediate application for practitioners to aide in the successful adoption of e-government services.