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article · International Journal of Electronic Governance

Implementation Success of Automated Systems for Customs Data in Developing Countries. An Empirical Evidence of Uganda Revenue Authority

Abstract

The study focused on examining the relationship between the factors that influence the implementation success of an automated system for customs data usage in the Uganda Revenue Authority. A cross-sectional and quantitative survey design was adopted, consisting of a sample of 118 respondents from the three eastern regional branches of the Uganda Revenue Authority. The findings revealed a positive and significant relationship between perceived systems quality, self-management of usage, perceived net benefits, perceived information quality, and implementation success of ASYCUDA World moderated by user attitude. The predictive power of the study variables was found to be 35% (adjusted R square = 0.350). In this regard, perceived systems quality, self-management of usage, perceived net benefits and perceived information quality were found to be better predictors of the implementation success of ASYCUDA World. This study adds to the body of knowledge available by generating further evidence regarding the factors influencing the implementation success of ASYCUDA World in Uganda Revenue Authority.

Research topics

  • Taxation and Compliance Studies
  • Digital Platforms and Economics
  • Technology Adoption and User Behaviour

Sustainable Development Goals

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DOI: 10.1504/ijeg.2024.10065365

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