Title: Towards a model of users' acceptance of e-government: a study of Indian central excise e-filing system

Authors: G.P. Sahu, M.P. Gupta

Addresses: School of Management Studies, M. N. National Institute of Technology, Allahabad, India. ' Department of Management Studies, Indian Institute of Technology, Delhi, India

Abstract: This study has identified variables affecting the acceptance of e-government and formulated a conceptual model of e-government acceptance. Further the model is validated using 158 questionnaire responses collected from the business persons using the Central Excise Tax Payment System (e-filing) of India. A priority of the variables is set by calculating the |path coefficient| and |total effect| of each variable on |intention to use e-government|. Further very specific clear recommendations are generated for the Central Excise to increase the acceptance of e-government. The model developed here can be applied in other similar e-government projects to test the users| intention to use the e-government.

Keywords: information technology; technology acceptance; TAM; e-government; India; e-filing; electronic government; electronic governance; tax filing; tax payment.

DOI: 10.1504/IJEG.2008.017904

International Journal of Electronic Governance, 2008 Vol.1 No.2, pp.190 - 214

Published online: 22 Apr 2008 *

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