A model for improving e-tax systems adoption in Zambia: a case study of solwezi town of Zambia

Abstract

The objective of this study was to assess the factors that influence the level of E-tax systems adoption in Zambia and how E-tax can be enhanced. The study focused on TaxOnline system used by domestic taxes division in Zambia. The study was conducted in Solwezi town of Zambia. In this study, the researcher used Technology Acceptance Model (TAM). The sample size was purposively selected from various taxpayers who were coming through to Zambia Revenue Authority Solwezi internet bureau. 100 semi structured survey questionnaires were distributed with 100% response. The data collected was analyzed using descriptive statistics. The Pearson correlation coefficient and P-values were used to determine the relationship between variables. The results showed that, E-tax system in Zambia is useful, easy to use and also secure. Based on the findings, majority of the taxpayers are filing their returns and paying taxes online. However, there are few taxpayers who still feel E-tax is not useful, easy to use and secure. Therefore, more awareness and taxpayer education must continue to bring everyone on board. E-Tax involves E-Filing and E-Payment which is the process of submitting returns over the internet using an approved E-Tax system. Adoption is the action or fact of choosing to take up or follow something. Technology Acceptance Model is an information system theory that models how users come to accept and use a technology. TaxOnline is a system used in Zambia to file returns and pay taxes online. Keywords E-Tax, Adoption, Technology Acceptance model, TaxOnline