Open Journal of Business and Management, 2019, 7, 908-918 http://www.scirp.org/journal/ojbm ISSN Online: 2329-3292 ISSN Print: 2329-3284 DOI: 10.4236/ojbm.2019.72062 Apr. 23, 2019 908 Open Journal of Business and Management A Model for Improving E-Tax Systems Adoption in Rural Zambia Based on the TAM Model Patience Njina Soneka 1 , Jackson Phiri 2 1 Graduate School of Business, University of Zambia, Lusaka, Zambia 2 Department of Computer Sciences, School of Natural Sciences, University of Zambia, Lusaka, Zambia Abstract The objective of this study was to assess the factors that influence the level of e-tax systems adoption in Zambia. The study focused on TaxOnline system used by domestic taxes division in Zambia. The study was conducted in rural 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% re- sponse. The data collected was analyzed using descriptive statistics. The re- sults showed that, E-tax system in Zambia is useful, easy to use and also se- cure. 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 informa- tion system theory that models how users come to accept and use a technol- ogy. TaxOnline is a system used in Zambia to file returns and pay taxes on- line. Keywords E-Tax, Adoption, Technology Acceptance Model, TaxOnline, E-Payment, Rural Zambia 1. Introduction Internet and its related technology applications are increasingly popular for business organization and public institutions [1]. Governments around the How to cite this paper: Soneka, P.N. and Phiri, J. (2019) A Model for Improving E-Tax Systems Adoption in Rural Zambia Based on the TAM Model. Open Journal of Business and Management, 7, 908-918. https://doi.org/10.4236/ojbm.2019.72062 Received: March 22, 2019 Accepted: April 20, 2019 Published: April 23, 2019 Copyright © 2019 by author(s) and Scientific Research Publishing Inc. This work is licensed under the Creative Commons Attribution International License (CC BY 4.0). http://creativecommons.org/licenses/by/4.0/ Open Access