ABSTRACT

 The objective of this study was to investigate the effect of technological readiness on intention to use e-tax filling system in Nigeria. This study adopted cross sectional survey research design. The target population for this study are current tax payers in Nigeria, the study collected primary data from the respondents with the use of administered questionnaire.

Analysis in this study was done using Statistical Package for Social Science (SPSS). The result of these analysis revealed that: optimism and innovativeness have a positive and significant effect on intention to use e-tax filling system while discomfort and insecurity has no significant effect on the intention to use e-tax filling system.

This study concludes that technology readiness significantly affect intention to use e-tax filing system in Nigeria and therefore, should be considered when deciding on the introduction of a new technology.