TPM in E-Taxation

Essay by gaga7University, Master'sB+, November 2010

download word file, 5 pages 0.0

Implementing a solution for optimal usage of TPM in E-Taxation services for E-Government


Government today has benefited from information technology in many ways. The importance of understanding and influencing citizens' acceptance of e-government services is critical, given the investment in technology and the potential for cost saving (Fu et al., 2006).

This consideration drives to impose e-commerce features on supporting the operations of e-government, which appear as a pure-player offering special type of service industry. In particular, on-line taxation is an important function of e-government since it is highly related to the life of citizens (Wu and Chen, 2005).

The relationships between taxation and technological developments have always been interactive, dynamic and complex. Moreover, the unpredictable nature of technological developments suggests that, in many circumstances, legal reform may not be suitable, at least not until the implications of the technological changes can be better understood" (

Data security and privacy requirements, their further development in the context of e-taxation, and the compliance with the increased requirements in this field has the flexibility necessary to accommodate the ever-changing face of e-commerce (Malkolm and Orthofer, 2007).

2. Project Background

Paying personal income tax is one of those compulsory payments, duties that most adults have to perform. Its agreed, that surely technology can come to the rescue, making the process easier and more successful for the taxpayer and more efficient and less costly for the taxation office. Such a project would be a good example of e-government, especially consistent with governments' goals to transact with their citizens online, making their lives more convenient and, in the process, saving money for the taxpaying public (Chamberlain, 2006).

Accordingly, the initial adoption of on- line tax basically involves the acceptance of both the Internet technology and on-line service providers. As technology acceptance model...