Factors affecting online tax filing – An application of the IS Success Model and trust theory

作者：

Highlights：

• The study proposes a model showing how trust influences the IS Success Model.

• The proposed model was applied in the context of e-government.

• The proposed model was used to examine the Philippine online tax system.

• Trust is a significant influence towards IS Success.

• Information quality is most influential among the quality dimensions.

摘要

•The study proposes a model showing how trust influences the IS Success Model.•The proposed model was applied in the context of e-government.•The proposed model was used to examine the Philippine online tax system.•Trust is a significant influence towards IS Success.•Information quality is most influential among the quality dimensions.

论文关键词：Online tax system,e-governments,Trust in government,Trust in technology,Prior experience on offline government services

论文评审过程：Available online 22 November 2014.

论文官网地址：https://doi.org/10.1016/j.chb.2014.11.017