Abstract

In this study, Davis’s (1989) The Technology Acceptance Model (TAM) is used as a theoretical framework to extend and complement extant tax officials by acceptance of technological components of Tax Office Automation System (VEDOP) in Turkey. Relying on the basic TAM model, we examine the extent to which perceived usefulness (PU), perceived ease of use (PE), and attitudes (AT) toward VEDOP affect behavior intentions (BI). The data set of the study was obtained from the survey applied to 185 individual tax officials in the city of Zonguldak. Consistent with the hypotheses, the results in general provided that the core constructs of TAM namely PU, PE and AT are positively and significantly determine BI of automation system used by tax officials. As predicted, these three factors explained a large proportion of variance in Behavioral Intention to use the VEDOP system. Internet and VEDOP training experience have not found to effect significantly.

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