A model for improving e-tax systems adoption in Zambia: a case study of solwezi town of Zambia

The objective of this study was to assess the factors that influence the level of E-tax systems
adoption in Zambia and how E-tax can be enhanced. The study focused on TaxOnline system
used by domestic taxes division in Zambia. The study was conducted in Solwezi town of
Zambia. In this study, the researcher used Technology Acceptance Model (TAM). The
sample size was purposively selected from various taxpayers who were coming through to
Zambia Revenue Authority Solwezi internet bureau. 100 semi structured survey
questionnaires were distributed with 100% response. The data collected was analyzed using
descriptive statistics. The Pearson correlation coefficient and P-values were used to determine
the relationship between variables. The results showed that, E-tax system in Zambia is useful,
easy to use and also secure. Based on the findings, majority of the taxpayers are filing their
returns and paying taxes online. However, there are few taxpayers who still feel E-tax is not
useful, easy to use and secure. Therefore, more awareness and taxpayer education must
continue to bring everyone on board. E-Tax involves E-Filing and E-Payment which is the
process of submitting returns over the internet using an approved E-Tax system. Adoption is
the action or fact of choosing to take up or follow something. Technology Acceptance Model
is an information system theory that models how users come to accept and use a technology.
TaxOnline is a system used in Zambia to file returns and pay taxes online.
Keywords
E-Tax, Adoption, Technology Acceptance model, TaxOnline