TITLE:
A Model for Improving E-Tax Systems Adoption in Rural Zambia Based on the TAM Model
AUTHORS:
Patience Njina Soneka, Jackson Phiri
KEYWORDS:
E-Tax, Adoption, Technology Acceptance Model, TaxOnline, E-Payment, Rural Zambia
JOURNAL NAME:
Open Journal of Business and Management,
Vol.7 No.2,
April
23,
2019
ABSTRACT: The objective of this study was to assess the factors that influence the
level of e-tax systems adoption in Zambia. The study focused on TaxOnline
system used by domestic taxes division in Zambia. The study was conducted in
rural Zambia. In this study, the researcher used Technology Acceptance Model (TAM). The sample size
was purposively selected from various taxpayers who were coming through to
Zambia Revenue Authority Solwezi internet bureau. 100 semi structured survey
questionnaires were distributed with 100% response. The data collected was
analyzed using descriptive statistics. The results showed that, E-tax system in
Zambia is useful, easy to use and also secure. Based on the findings, majority
of the taxpayers are filing their returns and paying taxes online. However,
there are few taxpayers who still feel E-tax is not useful, easy to use and
secure. Therefore, more awareness and taxpayer education must continue to bring
everyone on board. E-Tax involves E-Filing and E-Payment which is the process
of submitting returns over the internet using an approved E-Tax system.
Adoption is the action or fact of choosing to take up or follow something.
Technology Acceptance Model is an information system theory that models how
users come to accept and use a technology. TaxOnline is a system used in Zambia
to file returns and pay taxes online.