Abstract

Governments in emerging nations are relying on information technology as an important tool for their sustained development. Hence, it is an imperative to understand and influence user's acceptance and diffusion of e‑Government services among citizens. This study makes use of the electronic tax filing and payment system in Mauritius, as an example of an e‑Government service, to integrate two leading models (TAM and DOI) in order to explain user's intention to adopt and continue to make use of the electronic tax system. The main survey instrument, a structured questionnaire was used to capture the perceptions and intentions of users of the system. Moreover, locally this area is a fairly un‑researched one and will be explored in light of the context and culture of Mauritius. This paper is expected to 1) contribute to the literature by explaining the factors which affect e‑ government acceptance and diffusion in the perspective of an emerging economy; and 2) identify those factors which practitioners (and the Government) could consider in their endeavour to promote the acceptance and diffusion of e‑Government services.