本量化研究旨在探討影響臺灣企業採用電子化報稅服務的相關因素。本研究以科技接受模型及信任為理論基礎，提出態度及信任為影響企業使用者採用電子化報稅服務意願的重要因素。本研究以臺灣1000 大製造業之財會部門主管為對象進行問卷調查，發放問卷820 份，回收206 份，刪除2 份填答不完整的問卷，共得有效問卷204份。分析結果顯示：認知易用性對認知有用性具正向影響，結構上的保證則影響企業使用者對系統的信任。認知易用性、認知有用性、及信任對使用者態度具正向影響，而態度及信任則影響企業使用者對電子化政府報稅系統的使用意願。研究結果顯示政府對電子化報稅服務不僅應強調網路系統功能，亦需提供有效的資訊安全機制，以提
昇系統使用意願。

Enhanced telecommunication technologies have enabled government to provide business organizations and citizens with integrated information and online services. Such technology-based services, often referred to e-government, have substantially advanced the efficiency and accessibility of public services. While the benefits of e-government are widely
recognized, the use of online services remains low. The present quantitative study aims to uncover the underlying factors that influence business user adoption of e-government services.In particular, this study integrates the system acceptance model with the trust perspective
to investigate the factors that influence business user intentions. Based on the results from questionnaires collected from 204 business users of an online tax payment system, the findings suggest that perceived ease of use has a positive impact on perceived usefulness,that structural assurance influences trust positively, that perceived usefulness, perceived ease of use, and trust have positive impact on attitude, and that trust and attitude influence behavioral intentions positively. The research findings indicate that governments not only need to increase the public awareness of the technological merits of the onlinetax services but also need to provide adequate security mechanisms to facilitate online transaction. The research implications are discussed.