Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers

Abstract

The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the addition of web quality, awareness, anxiety and perceived risk. Data for the study were derived from 384 respondents and analyzed by using the ordered logistic model. The research findings revealed that performance expectancy (PE), effort expectancy (EE), social influence (SI), awareness (AW), web quality (WQ) and perceived risk (PR) significantly affect intention and usage of the electronic tax system. The study recommends that since the adoption of the electronic tax system is a new environment for both government and taxpayers in Ethiopia, the Ethiopia Revenue Authority (ERA) should take into consideration that factors affect the intention to use as well as the usage of an electronic tax system.

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