Investigating Effective Factors on adopting Tax E-filling in Iran (A Case Study of State Tax Administration of Qazvin Province)

Nowadays the role of taxation system to supply government's budget and socio-economic goals is clear to all. But the ways of filling and paying tax should be easy and without waste of time and cost. Tax e-filling that is known as one of the most important Government-To-Consumer (G2C) services, takes place in it's primitive stages in Iran. This new e-service seems to face some obstacles to adopt by Iranian citizens. Therefore, this research try to investigate the most important factors that affect adoption of this new e-government service by means of investigating tax e-filling system in Iran by using the most famous theories in this context especially Unified Theory of Acceptance And Use of Technology (UTAUT). This research propose some hypotheses that assume factors like performance expectancy, effort expectancy, social influences and facilitating conditions as the UTAUT theory's factors in addition to perceived risk factor have a significant correlation on adopting tax e-filling.