Online Tax Filing—E-Government Service Adoption Case of Vietnam

In this paper, we proposed a new model, which integrates two famous technology adoption models, the unified theory of acceptance and use of technology (UTAUT) model with Information system success model (IS success) to explanatory model of e-filing adoption. In particular, this study involved actual taxpayer (N = 156) of specific users of e-filing system to examine the structural relationships among factors of: performance expectancy, effort expectancy, social influence, information quality, system quality, service quality, and intention to use by using SPSS 20. The results of this research show that e-filing intention to use of Vietnamese taxpayers is influenced by both six factors of the model. Hence, the conceptual model has served as a useful framework for academicians and government policy decision makers to evaluate and improve the e-filing system (e-government service) in Vietnam.