This study compares user satisfaction with three tax-filing methods: manual
, Internet, and two-dimensional bar code. Manual filing has been the tradit
ional method used by taxpayers to file income tax returns in Taiwan and oth
er countries. In 1998, NTX (the Taiwan governmental tax agency) introduced
the Internet and two-dimensional bar code (2D) filing methods to evaluate n
ew filing technologies. In the first phase of a two-part research program,
experienced and non-experienced tax filers prepared tax returns using the t
hree filing methods. These experimental groups, plus a follow-up sample of
taxpayers using each method, were administered a survey to evaluate user sa
tisfaction with the three tax-filing systems. As expected, the study result
s show that the manual filing method had the lowest rate of user satisfacti
on, and the 2D bar-code filing method had greater user satisfaction than th
e Internet filing method. The study also found that user satisfaction is in
fluenced by taxpayer filing experience. For experienced taxpayers, user sat
isfaction is greater in 2D bar-code filing than in manual filing. No statis
tical difference between 2D bar-code filing and Internet filing is found fo
r the same group. For non-experienced taxpayers, user satisfaction is great
er with 2D bar-code filing or Internet filing than manual filing. The findi
ngs of the study suggest that when new technologies are being introduced, m
ultiple methods of tax filing should be offered to satisfy the needs of dif
ferent taxpayer profiles. (C) 2000 Elsevier Science Ltd. All rights reserve
d.