Understanding the Acceptance Intention for Consumers toward Using E-VAT (Value-Added Tax) Refund System

Electronic tax or value-added (VAT) refund system is a computerized administration that especially designed to handle general from registration, assessment, filing returns and processing of claims refunds. This study was conducted with the aim develop model factors influencing intention use electronic return impact these on toward using system. It provides solutions encourage enterprises when officially deployed. Specifically, this research tried predict taxpayer's interest in value added by applying Technology Acceptance Model (TAM). takes taxpayers Dong Nai department Vietnam as samples total 196 respondents. Data were analyzed Structural Equation Modeling (SEM) which consists two stages: measurement (measurement model) structural model. The finds perceive ease has significant positive effect perceived usefulness, attitude, In addition, path usefulness attitude are also supported. Finally,