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Information System Success in Tanzania Customs Operations: Taxpayers’ Optimism Bias and Perceived Ease of Use

机译：坦桑尼亚海关业务中信息系统的成功：纳税人的乐观偏见和易用性

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摘要

This study aimed at investigating the information systems (IS) success from activities rendered by different actors in customs clearance operations in Tanzania. Specifically, the study intended to assess users’ optimism bias perception and perceived ease of use due to challenges encountered in clearance of cargo. To attain the study objectives, primary data was collected from 223 tax practitioners and taxpayers from Customs and Excise Department of the Tanzania Revenue Authority. Descriptive analysis was used to summarize the data. Besides, principal component analysis assisted in determining the constructs of the study. Subsequently, confirmatory factor analysis was run for data validity; whereas, structural equation modeling tested the developed hypotheses. The study found that optimism bias and perceived ease of use were both positively and significantly associated with IS success in customs clearance operations. The study recommends provision of user friendly systems and reliable website applications for taxpayers continual usage of the developed systems for IS success. Furthermore, the study provides useful inputs relevant to different stakeholders such as researchers useful for future research as well as practitioners, especially tax administrators.
机译：这项研究旨在调查在坦桑尼亚海关清关业务中不同参与者开展的活动中信息系统（IS）的成功。具体来说，该研究旨在评估用户对货物清关中遇到的挑战所持的乐观偏见和易用性。为了达到研究目的，从坦桑尼亚税务局海关获得了来自223名税务从业者和纳税人的主要数据。描述性分析用于汇总数据。此外，主成分分析有助于确定研究的结构。随后，进行验证性因素分析以确保数据的有效性;然而，结构方程模型验证了已发展的假设。研究发现，乐观的偏见和易用性与海关清关业务中信息系统的成功有正相关关系。该研究建议为纳税人提供用户友好的系统和可靠的网站应用程序，以持续使用已开发的系统来实现IS成功。此外，该研究提供了与不同利益相关者相关的有用输入，例如对未来研究有用的研究人员以及从业人员，尤其是税务管理人员。

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