Title: Examining the influence of online service usage habits on long-term intention to use virtual fiscal device systems in Tanzania: a taxpayer's perspective

Authors: J.R.A. Mhina; D.M. Lashayo

Addresses: Faculty of Computing and Mathematics, Department of Computer Science, Institute of Finance Management (IFM), P.O. Box 3918, Dar es Salaam, Tanzania ' Faculty of Computing and Mathematics, Department of Mathematics and Actuarial Studies, Institute of Finance Management (IFM), P.O. Box 3918, Dar es Salaam, Tanzania

Abstract: The Tanzania Revenue Authority (TRA) has implemented a new technology, called the virtual fiscal devices (VFD) system, to supplement the existing electronic fiscal devices (EFD) system in Tanzania and improve the fiscal collection exercise. However, there are limited studies on factors affecting VFD's long-term usage. This study employed the expectation confirmation model (ECM) as its underlying model and integrated it with the online habit factor. Partial least squares structural equation modelling (PLS-SEM) techniques were employed to analyse the collected quantitative data from 817 randomly selected taxpayers. The results show that the habit of online service usage among taxpayers, directly and indirectly, influences their long-term intention to continue using the VFD systems for tax collection and reporting purposes. The implications of the findings of the study for researchers, practitioners and policymakers were discussed.

Keywords: virtual fiscal devices; online habit; expectation confirmation model; PLS-SEM; long-term intention; Tanzania.

DOI: 10.1504/IJEG.2024.138441

International Journal of Electronic Governance, 2024 Vol.16 No.1, pp.52 - 73

Received: 09 Nov 2023
Accepted: 09 Feb 2024
Published online: 03 May 2024 *

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