The Important Risk Factors of E-Government Service Adoption

The paper addresses the issues related to the perceived risk of e-government services in the context of Internet-based tax filing, so called e-revenue. The empirical survey-based study of personal income tax payers shows that there are three risk facets connected to e-revenue adoption: perceived performance risk, privacy risk, and unfair audit risk. Perceived performance risks and unfair audit risks are more crucial than privacy risk in discriminating e-revenue users from non-users. Implications of these findings with regards to electronic service practice are discussed.