Journal of Tax Research

The aim of the present study is providing a model of electronic tax adoption based on taxpayers' viewpoints. This study is applied in terms of objective and is descriptive survey in terms of data collection. The statistical population of the current research is Guild and industrial units in Semnan Province; using a two-stage stratified sampling method, 400 samples were considered. The hypotheses of the research have been tested using path analysis technique by SMART PLS software. According to results, the impact of national culture and trust on portal quality and use of system have been supported; the impact of portal quality on perceived ease of use, perceived usefulness, user satisfaction have been supported; besides, the impact of perceived ease of use, perceived usefulness, user satisfaction on behavioral intention have also been supported and finally the impact of behavioral intention on system usage have also been supported yet, the direct impact of perceived ease of use and perceived usefulness on system usage have not been approved.