Journal of Tax Research

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One of the main measures‌ taken by the Iranian National Tax Administration (INTA) is to move towards new ITs for designing and implementing proper collection of taxes as an enormous elastic revenue resource. For implementing electronic tax collection, besides technological and legal infrastructures, citizens' acceptance is a key point in developing electronic structures. Therefore, this paper by using descriptive and field study method is trying to answer whether taxpayers embrace electronic tax services. In this study, Davis Model which is the same as IT acceptance model is used and the independent variables include the easiness of using the internet system, the advantages and risk of using the internet system, the access to the technological facilities and the demographic specifications the dependant variable is the inclination of the taxpayers for using the electronic tax services. The results indicate that the electronic tax services acceptance by taxpayers has positive and direct relationship with the variables like the easiness, the advantages of using the internet system, the access to the technologic facilities and the demographic specifications and has inverse relationship with the risk of using the internet system.

Keywords: Electronic Tax, Electronic Government, IT Acceptance, Risk

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