an empirical study of on-line tax filing acceptance model（网上纳税申报验收模型的实证研究）.pdf

African Journal of Business Management Vol. 4(5), pp. 800-810, May 2010 Available online at /AJBM ISSN 1993-8233© 2010 Academic Journals Full Length Research Paper An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB 1 2 3 Cheng-Tsung Lu , Shaio-Yan Huang and Pang-Yen Lo * 1Department of Accounting, Feng Chia University, Taiwan, R. O. C. 2 Department of Accounting and Information Technology Management, National Chung Cheng University, Taiwan, R. O. C. 3 Department of Accounting, Providence University, Taiwan, R. O. C. Accepted 24 March, 2010 This study integrated theory of planning behavior (TPB) and technology acceptance model (TAM) to investigate the determinants affecting taxpayers’ on-line tax filing. According to the Global e-Government Study of Brown University in the United States, Taiwan‘s ranking was the world’s first in 2002. Hence, this study sampled 422 online taxpayers in Taiwan and questionnaire-based empirical study was used to collect data. The empirical results showed that: (1) Attitude was the primary factor affecting on-line tax filing, but “attitude” was also affected by “perceived usefulness”, “perceived ease of use”, “tax equity”, “social norm”, and “moral norm”; (2) Both TAM and TPB could be successfully integrated to explain online tax filing behaviors, and correlations were found between TAM factors and TPB factors; (3) Finally, we built a best-fitted model for on-line tax filing. T