PurposeThe 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 adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e‐file adoption.Design/methodology/approachA survey was administered to 304 US taxpayers to capture their perceptions of e‐filing. The survey was developed using existing scales in the literature. Responses were measured on a seven‐point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis.FindingsThe findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e‐government services. Specifically, the results indicate that three factors from the UTAUT model (performance expectancy, effort expectancy, and social influence) play a significant role in predicting taxpayers' e‐filing intentions. More importantly, the research findings indicate that personal factors (web‐specific self‐efficacy (WSSE) and perceived security control), along with UTAUT factors, have a significant impact on taxpayers' e‐file intentions. The proposed model explains 63.5 percent of the variance in taxpayers' e‐file intentions.Research limitations/implicationsThis study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e‐file adoption. This merging of UTAUT with theories, such as social cognition, that emphasize human perception, is the direction that must be taken by researchers in an effort to understand taxpayers' intentions to adopt e‐file systems. While the proposed model explained 63.5 percent of the variation in e‐file use intention, there are limitations to this research. The participants in this research are not sufficiently diverse in culture, socio‐economic level, etc. and 89 percent of the research participants are Caucasian. In addition, the participants were recruited from limited geographical locations. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected.Originality/valueThe paper presents a parsimonious, yet integrated, model of e‐file diffusion. The integration of adoption factors with personal perceptions of trust, efficacy, and security represents a significant step forward in explaining e‐file adoption.

Internet voting is an emerging e-government phenomenon. In the United States, several state and local governments have experimented with Internet voting. This study presents a model of Internet voting adoption that integrates diffusion of innovation theory, institution-based trust and e-government utilization. To test the model a survey is administered to 372 citizens. The results of structural equation modeling indicate that relative advantage, Internet trust, and e-government information utilization have a significant impact on intention to use Internet voting. In addition to these direct effects, disposition to trust has a significant impact on Internet trust and accessibility has a significant impact on relative advantage. Not only are citizens interested in using the Internet to obtain government information, but also to cast their ballot. As a result, opportunities for Internet use in the political process are constantly emerging. Government agencies should take advantage of technological innovations to improve the accessibility of the electronic ballot, to communicate the advantages of this phenomenon and to engender trust among the citizenry.

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Opportunities for Internet use in the political process are constantly emerging. The use of the Internet to obtain political news and share political information is gaining momentum. Remote Internet voting initiatives are also growing in popularity. This study presents a model of Internet voting adoption that explores the predictors of the perceived usefulness of Internet voting systems. To test the model a survey is administered to 372 citizens. The results of structural equation modeling indicate that accessibility, convenience, disposition to trust, and Internet trust all have a significant impact on the perceived usefulness of Internet Voting. Implications for research and practice are discussed.

The implementation of Information and Communication Technologies (ICT) in the public sector has numerous benefits. Government administrators are aggressively seeking ways to enhance the development and implementation of more effective and efficient government services. One electronic government initiative that is growing in importance and popularity is electronic tax filing. This study explores the factors that contribute to e-file utilization. To test the proposed model a survey is administered to 152 taxpayers in the United States. Results of structural equation modeling indicate that performance expectancy, social influence, facilitating conditions, optimism bias, perceived reputation and risk all have a significant impact on e-government usage. Implications for research and practice are discussed.