E-Government Utilization: Understanding the Impact of Reputation and Risk

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.

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