{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,5,14]],"date-time":"2025-05-14T12:01:07Z","timestamp":1747224067241,"version":"3.40.5"},"reference-count":35,"publisher":"IGI Global","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2019,7]]},"abstract":"<jats:p>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<\/jats:p>","DOI":"10.4018\/ijictrame.2019070101","type":"journal-article","created":{"date-parts":[[2019,6,11]],"date-time":"2019-06-11T15:46:51Z","timestamp":1560268011000},"page":"1-17","source":"Crossref","is-referenced-by-count":4,"title":["A Framework for Enhancing the Adoption of E-Tax Services in Tanzania"],"prefix":"10.4018","volume":"8","author":[{"given":"Daniel","family":"Deogratus","sequence":"first","affiliation":[{"name":"Makerere University, Kampala, Uganda"}]},{"given":"Gilbert","family":"Maiga","sequence":"additional","affiliation":[{"name":"Makerere University, Kampala, Uganda"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2482-0535","authenticated-orcid":true,"given":"Emmanuel","family":"Eilu","sequence":"additional","affiliation":[{"name":"Uganda Christian University, Mukono, Uganda & Mbale University College, Mbale, Uganda"}]}],"member":"2432","reference":[{"key":"IJICTRAME.2019070101-0","unstructured":"African Development Bank Group (2011). Domestic Resource Mobilisation for Poverty Reduction in East Africa: Lessons for Tax Policy and Administration."},{"key":"IJICTRAME.2019070101-1","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-642-69746-3_2"},{"key":"IJICTRAME.2019070101-2","doi-asserted-by":"publisher","DOI":"10.1016\/0749-5978(91)90020-T"},{"key":"IJICTRAME.2019070101-3","unstructured":"Asianzu, E., & Maiga, G. (2012). A Consumer-Based Model for Adoption of E-Tax Services in Uganda. IST-Africa 2012 Conference Proceedings Paul Cunningham and Miriam Cunningham (Eds)"},{"key":"IJICTRAME.2019070101-4","doi-asserted-by":"publisher","DOI":"10.1016\/0749-5978(86)90028-2"},{"key":"IJICTRAME.2019070101-5","doi-asserted-by":"crossref","unstructured":"Baunsgaard, T. & Keen, M (2011). Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9-10), 563-577.","DOI":"10.1016\/j.jpubeco.2009.11.007"},{"key":"IJICTRAME.2019070101-6","doi-asserted-by":"publisher","DOI":"10.1016\/j.jsis.2011.01.003"},{"key":"IJICTRAME.2019070101-7","unstructured":"Chatfield, A. T. (2009). Public service reform through e-government: a case study of \u201ce-Tax\u201d in Japan. Asymptotic and Computational Methods in Spatial Statistics, 209."},{"key":"IJICTRAME.2019070101-8","doi-asserted-by":"publisher","DOI":"10.2307\/249008"},{"key":"IJICTRAME.2019070101-9","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.35.8.982"},{"key":"IJICTRAME.2019070101-10","unstructured":"Dehghantanha, A., & Dinara, B. (2010). Trust challenges and issues of E-Government: E-Tax prospective. International Journal of Computer Science and Information Security."},{"key":"IJICTRAME.2019070101-11","doi-asserted-by":"publisher","DOI":"10.1007\/978-3-319-59442-2_3"},{"key":"IJICTRAME.2019070101-12","doi-asserted-by":"publisher","DOI":"10.23962\/10539\/26169"},{"key":"IJICTRAME.2019070101-13","unstructured":"European Parliament. (n.d.). Directorate-general for external policies: Policy Department. Retrieved from https:\/\/www.ids.ac.uk\/files\/dmfile\/TaxRevenueMobilisationinDevelopingCountries.pdf"},{"journal-title":"Belief, Attitude, intention, and behavior: An introduction to theory research","year":"1975","author":"M.Fishbein","key":"IJICTRAME.2019070101-14"},{"key":"IJICTRAME.2019070101-15","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-9744.1989.tb00974.x"},{"key":"IJICTRAME.2019070101-16","unstructured":"Kapera, O. M. (2017). Assessment of Effectiveness of Electronic Fiscal Devices (EFDs) In Tax Collection In Tanzania: A Case Of Arusha City Council [Masters Dissertation]."},{"issue":"1","key":"IJICTRAME.2019070101-17","first-page":"146","article-title":"Technological, organizational, and environmental antecedents to web services adoption.","volume":"6","author":"S. K.Lippert","year":"2006","journal-title":"Communications of the IIMA"},{"key":"IJICTRAME.2019070101-18","doi-asserted-by":"publisher","DOI":"10.1287\/isre.2.3.173"},{"journal-title":"Tax revenue mobilisation in developing countries: issues and challenges","year":"2014","author":"M.Moore","key":"IJICTRAME.2019070101-19"},{"key":"IJICTRAME.2019070101-20","unstructured":"Mukesh, A. (2009). Auditing e-taxation [Organization]. Retrieved from http:\/\/intosaiitaudit.org\/intoit_articles\/18p36top41.pdf"},{"issue":"10","key":"IJICTRAME.2019070101-21","first-page":"261","article-title":"Internet Banking, Consumer Adoption And Customer Satisfaction.","volume":"3","author":"A.Musiime","year":"2011","journal-title":"African Journal of Marketing Management"},{"key":"IJICTRAME.2019070101-22","unstructured":"Research ICT Africa. (n.d.). ICT access and use surveys. Retrieved from .https:\/\/researchictafrica.net\/2017\/08\/16\/cost-of-smartphones-continues-the-digital-divide-in-tanzania\/"},{"key":"IJICTRAME.2019070101-23","unstructured":"RIA-Research ICT Africa. (2018). ICT Access and Use Surveys."},{"key":"IJICTRAME.2019070101-24","unstructured":"Saha, P. (2008). Government e-service delivery: identification of success factors from citizens\u2019 perspective. Retrieved from http:\/\/epubl.ltu.se\/1402-1544\/2008\/70\/"},{"key":"IJICTRAME.2019070101-25","unstructured":"Seelmann, J., Lerche, D., Kiefer, A. & Lucante, P. (2011). Benefits of a computerized integrated system for taxation: iTax case study."},{"key":"IJICTRAME.2019070101-26","unstructured":"Siraji, Y. K. (2015) Challenges Faced By Taxpayers In Using Electronic Fiscal Devices In Tanzania, A Case Study Of Selected Taxpayers In Nyamagana District, Mwanza City [Masters Dissertation]. Retrieved from http:\/\/scholar.mzumbe.ac.tz\/bitstream\/handle\/11192\/1088\/MBA-CM_YUNUSI%20%20K.SIRAJI_2015.pdf?sequence=1"},{"issue":"4","key":"IJICTRAME.2019070101-27","first-page":"265","article-title":"A Cross-cultural Examination of the Intention to Use Technology between Singaporean and Malaysian pre-service Teachers: An Application of the Technology Acceptance Model (TAM).","volume":"11","author":"T.Teo","year":"2008","journal-title":"Journal of Educational Technology & Society"},{"journal-title":"The processes of technological innovation. Lexington, MA: Lexington Books.","year":"1990","author":"L. G.Tornatzky","key":"IJICTRAME.2019070101-28"},{"key":"IJICTRAME.2019070101-29","unstructured":"TRA. (2012). Tanzania Revenue Authority. Retrieved from http:\/\/www.tra.go.tz\/"},{"key":"IJICTRAME.2019070101-30","doi-asserted-by":"publisher","DOI":"10.2307\/41410412"},{"key":"IJICTRAME.2019070101-31","unstructured":"Von Frankenhorst, R., & Kaiser, D. (2008). Reorganizing tax administration. the Tanzania revenue authority (TRA). Eschborn: GTZ."},{"key":"IJICTRAME.2019070101-32","doi-asserted-by":"publisher","DOI":"10.1016\/j.im.2004.07.001"},{"journal-title":"Enhancing adoption of e-Government initiatives in Tanzania","year":"2010","author":"J. J.Yonazi","key":"IJICTRAME.2019070101-33"},{"key":"IJICTRAME.2019070101-34","doi-asserted-by":"publisher","DOI":"10.1177\/009207002236911"}],"container-title":["International Journal of ICT Research in Africa and the Middle East"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=231625","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,5,6]],"date-time":"2022-05-06T00:23:17Z","timestamp":1651796597000},"score":1,"resource":{"primary":{"URL":"http:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/IJICTRAME.2019070101"}},"subtitle":[""],"short-title":[],"issued":{"date-parts":[[2019,7]]},"references-count":35,"journal-issue":{"issue":"2"},"URL":"https:\/\/doi.org\/10.4018\/ijictrame.2019070101","relation":{},"ISSN":["2472-3126","2472-3134"],"issn-type":[{"type":"print","value":"2472-3126"},{"type":"electronic","value":"2472-3134"}],"subject":[],"published":{"date-parts":[[2019,7]]}}}