Journal of Tax Research

Abstract

One of the important measures of the State Tax Organization is to implement new electronic technologies to design and collect taxes correctly. Therefore, the electronic taxation requires not only legal and electronic infrastructures but also citizens’ acceptance as a key element for development. This research intends to review factors affecting electronic tax acceptance based on integrating Theory of Accepting Model (TAM) and Theory of Planned Behavior (TPB) model. This research is classified as a fundamental, descriptive study and as it uses questionnaire for collecting information, it is a survey study. The statistics sample consists of all taxpayers of Shahrekord’s General Tax Directorate in 1392 from which 384 were selected by random sampling method by using Cochran's formula. The questionnaire reliability is 0/95. The data analyzed by SPSS 2 and the hypotheses of this research were confirmed by 99% confidence. The results indicate that there are significant relationships between perceived usefulness, taxpayers’ attitudes, mental norms and perceived behavioral control with taxpayers’ intentions, perceived usefulness, ease of use, security and privacy with taxpayers’ attitudes, ease of use with perceived usefulness, personal computer effectiveness, government protection and technology with perceived behavioral control.