IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02511025.html
   My bibliography  Save this paper

Trust and e-government acceptance: The case of Tunisian on-line tax filing

Author

Listed:
  • Majdi Mellouli

    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

  • Omar Bentahar

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Marc Bidan

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Public services are an interesting area for the application of ICT which helps to improve both the performance of government services and the modernization of administrative operations. The current study focuses on the determinants of companies' acceptance of electronic public services : the case of on‑line tax filing in Tunisia.To identify these determinants, we conducted an investigation in 190 Tunisian companies using the on‑line tax filing system. The results of the quantitative analysis confirm the hypothesis that links trust, technical and individual determinants to the intention to use the on‑line tax filing system. Trust determinants are the factors that most affect the intention to use the on‑line tax filing system. The findings provide several important implications for e‑government research and practice in Tunisia. The model developed here can be applied in other similar e‑government projects to test users' intention to accept the system and therefore enhance its success. This research also has limitations which can be addressed in future research.

Suggested Citation

  • Majdi Mellouli & Omar Bentahar & Marc Bidan, 2016. "Trust and e-government acceptance: The case of Tunisian on-line tax filing," Post-Print hal-02511025, HAL.
  • Handle: RePEc:hal:journl:hal-02511025
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02511025. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.