Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting usage intention online tax in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess behaviour e-filing systems. has been extended by adding two additional variables: Perceived Usefulness Risk. was tested using a sample 315 users A structural equation modelling technique partial least square verified hypotheses. results reveal that an system influenced Usefulness, User Satisfaction, Service Quality. However, Risk does not influence systems since importance diminishes as trust e-service provider increases. theoretical practical implications derived from findings this are also discussed. paper makes several contributions literature