BENCHMARKING USER ORIENTATION OF ONLINE TAXDECLARATION IN EUROPE:ACCESS, COMPETENCE ANDMOTIVATION FOR UPTAKE

In order to explore to what extent existing online taxation services arelikely to meet interest on the part of end users, this chapter uses data from arepresentative population survey caried out in 2005 in nine EU Member States.By applying a so-called Access-Competence-Motivation model, the entire adultpopulation in these countries is classified according to their “propensity” tobecome a user of online tax declaration. The model allows us to estimate how thepopulation is distributed across the eight possible combinations of access,competence and motivation. Such a distinction is of high relevance for policymakingsince each category of potential users requires very specific policymeasures if members are to support the full switch to online provision of taxdeclaration services.