Purpose–The purpose of this paper is to perform a systematic review of articles that have
used the unified theory of acceptance and use of technology (UTAUT). Design/methodology …

As electronic transactions between governments and users become increasingly common,
the role of users' trust in e-government assumes considerable importance. While prior …

The purpose of this study is to validate an integrated model of e-filing continuance usage.
The model has its theoretical basis in the expectancy confirmation theory and the DeLone …

E-government systems effectively deliver public services to citizens as well as improve
productivity and reduce costs for government departments. A pressing issue for many …

Purpose–The purpose of this paper is to investigate the influence of six determinants on
taxpayers' intention to adopt e‐file systems. The proposed model integrates technology …

The Objective of this study was to establish the effects of online tax system on tax
compliance among small taxpayers in Meru County, Kenya. This objective was answered …

Purpose Despite the significant growth in Islamic economies and the increasing number of
Muslim youths inclining digital services, empirical-based research addressing the adoption …

The paper examined the effect of digitalization of economy on tax compliance in Nigeria.
The researcher adopted the survey strategy and use structured questionnaire to collect data …

This study examined the impact of information technology on tax administration in south
west, Nigeria. It specifically investigated the effect of information technology on tax …

In many developed countries, IT (IT) adoption in government agencies has been studied
extensively. Unfortunately, such study is still lacking among developing countries including …