Why TaxMe Makes Taxpayers Happy?

TaxMe-Online is the online tax declaration system of the Canton of Bern in Switzerland, where each of the 26 Cantons has its own fiscal regime and taxation system. In 2008 it was used by almost 26 percent of the Canton of Bern taxpayers (42% used the TaxMe-CD or other software, and the last third chose the paper forms). The TaxMe portal furthermore gives taxpayer access to their fiscal data (taxation status, amounts paid, etc.) and allows them to send electronic vouchers. TaxMe-Online does not require any preliminary registration as the taxpayers receive their user ID at the same time as the tax declaration forms, and when they log in with their identification data, their identity data (name, address, etc.) are already available. Users do however have to sign a paper-based validation declaration: until they have done so, their online tax declaration is not considered as finalized. The tax administration does not have the right to access taxpayers' data until the receipt of this validation declaration. TaxMe-Online is built on open source components and solutions; data are coded before being sent electronically (Secure Socket Layer). 33% of the TaxMe-Online users say they are “very happy” with this way of filling in their tax declaration, but amongst citizens using a similar solution on CD-ROM or the paper-based declaration, only 18% say they are very happy. This paper tries to find out why the online solution scores much higher than other tax declaration systems. It comprises three main parts (i) the development of an assessment model; (ii) a description of the system and its functionalities; and (iii) an analysis of user acceptance. We investigated the point of view of the TaxMe-Online users on an empirical basis, most notably by analysing secondary sources such as surveys realized by the fiscal administration of the Canton of Bern and newspaper articles, and by conducting interviews with various stakeholders.