www.ccsenet.org/ijef International Journal of Economics and Finance Vol. 3, No. 6; November 2011 Published by Canadian Center of Science and Education 107 The Acceptance of Tax Office Automation System (VEDOP) By Employees: Factorial Validation of Turkish Adapted Technology Acceptance Model (TAM) Ahmet Ferda Çakmak (Corresponding author) Zonguldak Karaelmas University, Faculty of Economics and Administrative Sciences Department of Business Administration, Zonguldak, Turkey E-mail: ahmet.cakmak@karaelmas.edu.tr Serkan Benk Zonguldak Karaelmas University, Faculty of Economics and Administrative Sciences Department of Public Finance, Zonguldak, Turkey E-mail: serkan.benk@karaelmas.edu.tr Tamer Budak Zonguldak Karaelmas University, Faculty of Economics and Administrative Sciences Department of Public Finance, Zonguldak, Turkey E-mail: tamer.budak@karaelmas.edu.tr Received: June 6, 2011 Accepted: July 5, 2011 Published: November 1, 2011 doi:10.5539/ijef.v3n6p107 URL: http://dx.doi.org/10.5539/ijef.v3n6p107 Abstract In this study, Davis’s (1989) The Technology Acceptance Model (TAM) is used as a theoretical framework to extend and complement extant tax officials by acceptance of technological components of Tax Office Automation System (VEDOP) in Turkey. Relying on the basic TAM model, we examine the extent to which perceived usefulness (PU), perceived ease of use (PE), and attitudes (AT) toward VEDOP affect behavior intentions (BI). The data set of the study was obtained from the survey applied to 185 individual tax officials in the city of Zonguldak. Consistent with the hypotheses, the results in general provided that the core constructs of TAM namely PU, PE and AT are positively and significantly determine BI of automation system used by tax officials. As predicted, these three factors explained a large proportion of variance in Behavioral Intention to use the VEDOP system. Internet and VEDOP training experience have not found to effect significantly. Keywords: Technology Acceptance Model, Theory of reasoned action, Tax Office Automation System (VEDOP), Turkey 1. Introduction: Turkish Tax Office Automation System (VEDOP) In today’s knowledge based world, providing public services are heavily depend on information and communication technologies. The internet has simply become the basic information communication and sharing area of the future. While information technologies provide austerity at an important level, they also improve the quality of the public service. One of the important application area related to the use of information technologies in the public services is taxation. Especially among the members of OECD, electronic tax return, payment systems and tax automation systems generated in this area gain an increasing importance. Electronic tax management applications firstly started in the USA, and then spread in other developed and developing countries. Factors such as information and communication technologies which develop rapidly together with the process of globalization, gain strength and decrease costs and the increasing information sharing have extended the electronic tax management applications all over the world.