Browsing by Author "Daniel Deogratus"

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    A Framework for Enhancing the Adoption of E-Tax Services in Tanzania
    (International Journal of ICT Research in Africa and the Middle East, 2019-12) Daniel Deogratus; Gilbert Maiga; Emmanuel Eilu
    Domestic revenue collection through taxation is still below its potential in many developing countries. There have been concerted efforts to improve domestic revenue mobilization in many developing countries using ICT. However, since the use of ICT in taxation in developing countries is still relatively a new phenomenon, models and frameworks that can best guide the adoption of an e-tax service in a developing country context are lacking. Therefore, in this article, the authors investigated requirements for enhancing e-tax service adoption in a typical developing country like Tanzania. Requirements for enhancing e-tax service adoption were first elicited through literature review and validated using questionnaires and an interview guide. The requirements for enhancing e-tax adoption were used to extend TOE framework developed by Tornatzky and Fleischer in 1990. This article, therefore, presents a model that supports electronic tax services adoption in a typical developing country like Tanzania