A Consumer Based Model for Adoption of E-Tax Services in Uganda

The benefits of e-tax services are linked to its adoption and usage. E-tax adoption rates in developing countries remain low and so its benefits are not fully realized. This is because governments have focused largely on technical supply-side factors with little emphasis on the demand perspective of e-tax adoption. The result has been a gap between what is offered and what is consumed. This paper presents a model for e-tax adoption as an attempt to bridge this gap for a Uganda as a developing country. Requirements for the model elicited in a field study were used to extend the Technology Acceptance Model in order to derive one that emphasizes consumer-based factors for e-tax adoption. The extended model has dimensions of adoption benefits, trust, attitudes, education, compatibility, awareness, accessibility, training, user support and local language use. It is generic and reusable for other developing countries