Assessment of Data Security and Trust in the Use of Self-Service (Taxpayer Portal) Inside Coretax System
Keywords:
data security, taxpayer trust, self-service, Coretax system, digital tax platformAbstract
This paper discusses the effect of data security on taxpayer confidence with respect to the utilisation of Coretax Self-Service (Taxpayer Portal) offering. The study s main objective is to measure the trust of the taxpayers on the portal for preparation and submission of tax returns by evaluating peoples perception towards data protection measures provided in the portal. The study uses a mixed-methods design, taking advantage of quantitative surveys and qualitative interviews of a subset of taxpayers. The results indicate a significant positive relationship between strong security mechanism and trust especially when taxpayers have more confidence in IRS willingness to secure their online tax files. In addition, the research emphasizes the need for clear articulation on security procedures and that trust can be developed when data-security system enhancements are made. The novelty this study is the narrow scope of interest to Coretax system, thereby accessing unique information about the taxpayer behavior in an incipient digital tax context. The implications of this study provide valuable insight into the ways digital tax platforms can improve user engagement through secure and reliable systems.
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Carter, B. L., Shaupp, L. C., Hobbs, J., Campbell, R., & Campbell, R. (2011). The Role Of Security And Trust In The Adoption Of Online Tax Filing The role of security and trust in the adoption of online tax filing. Transforming Governmenr: People, Process and Policy, 5(2011), 303–318.
Carter, L., & Bélanger, F. (2005). The utilization of e-government services: citizen trust, innovation and acceptance factors. Information System Journal, Wiley, 15(1). https://doi.org/https://doi.org/10.1111/j.1365-2575.2005.00183
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Mcknight, D. H., Cummings, L. L., & Chervany, N. L. (1995). TRUST FORMATION IN NEW ORGANIZATIONAL RELATIONSHIPS.
Ojih, S. E. (2025). THE EFFECT OF E-GOVERNMENT IMPLEMENTATION ON SERVICE DELIVERY IN ABUJA MUNICIPAL LOCAL. Ahmadu Bello University.
Patwary, A. A., Naha, R. K., Garg, S., Battula, S. K., & Gong, M. (2021). Towards Secure Fog Computing : A Survey on Trust. 1–52.
Paulo, J., Lucena, O., Menezes, R., & Sampaio, B. (2025). What are the Relationships between Information Technology and Tax Collection? Evidence from a Systematic Literature Review. SRRN. https://doi.org/http://dx.doi.org/10.2139/ssrn.5422235
Sanni, O. (2025). Digital Taxation and Cybersecurity : Opportunities and Threats. 28(September), 1096–1106.
Vishen, M. A. (2025). The Role of Digital Payments in Key E- Government Services. Budda Journal of Management Studies and Computer Application, 1(1), 50–61.
Webb, A. B., Hayes, C., Dawson, C., Powell, C., Kelly, C., Brooks, C., & James, C. (2025). Technology acceptance models and taxpayer adoption of Nigeria ’ s Cloud Unified Tax Portal.
Wu, G. (2010). Effects of Perceived Interactivity , Perceived Web Assurance and Disposition to Trust. 16, 1–26. https://doi.org/10.1111/j.1083-6101.2010.01528.x
Younus, M. (2023). The Role of E- Government in Mitigating Tax Evasion Through Behavioral Profiling of Non- Compliant Taxpayers Chapter 12. https://doi.org/10.4018/979-8-3373-0422-9.ch012
Zhang, J., Chen, B., Zhao, Y., Cheng, X., & Hu, F. (2018). Data Security and Privacy-Preserving in Edge Computing Paradigm : Survey and Open Issues. IEEE Access, 6(Idc), 18209–18237. https://doi.org/10.1109/ACCESS.2018.2820162
Zhang, Y. (2024). International Journal of Information Impact of perceived privacy and security in the TAM model : The perceived trust as the mediated factors. International Journal of Information Management Data Insights, 4(2), 100270. https://doi.org/10.1016/j.jjimei.2024.100270
Zhou, L., Varadharajan, V., & Hitchens, M. (2015). Trust Enhanced Cryptographic Role-Based Access Control for Secure Cloud Data Storage. 10(11), 2381–2395.
Abdallah, S., Silake, A., Alshurafat, H., Alaqrabawi, M., & Shehadeh, M. (2024). Discover Sustainability Exploring the key factors influencing the actual usage of digital tax platforms. Discover Sustainability. https://doi.org/10.1007/s43621-024-00241-2
Adelekan, O. A., Adisa, O., & Ilugbusi, B. S. (2024). EVOLVING TAX COMPLIANCE IN THE DIGITAL ERA : A COMPARATIVE ANALYSIS OF AI-DRIVEN MODELS AND BLOCKCHAIN TECHNOLOGY IN U . S . TAX ADMINISTRATION. 5(2), 311–335. https://doi.org/10.51594/csitrj.v5i2.759
Al-okaily, M. (2024). Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance : does trust and awareness make di ff erence ? Digital Taxation Information System, Emerald. https://doi.org/10.1108/JFRA-09-2023-0567
Baheer, B. A., & Lamas, D. (2020). administrative sciences A Systematic Literature Review on Existing Digital Government Architectures : State-of-the-Art , Challenges , and Prospects. 2007. https://doi.org/10.3390/admsci10020025
Carter, B. L., Shaupp, L. C., Hobbs, J., Campbell, R., & Campbell, R. (2011). The Role Of Security And Trust In The Adoption Of Online Tax Filing The role of security and trust in the adoption of online tax filing. Transforming Governmenr: People, Process and Policy, 5(2011), 303–318.
Carter, L., & Bélanger, F. (2005). The utilization of e-government services: citizen trust, innovation and acceptance factors. Information System Journal, Wiley, 15(1). https://doi.org/https://doi.org/10.1111/j.1365-2575.2005.00183
Dann, D., Müller, R., Catherin, A., Timm, W., Mädche, A., & Spengel, C. (2022). How do tax compliance labels impact sharing platform consumers ? An empirical study on the interplay of trust , moral , and intention to book. In Information Systems and e-Business Management (Vol. 20, Issue 3). Springer Berlin Heidelberg. https://doi.org/10.1007/s10257-022-00554-7
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/https://doi.org/10.2307/249008
Fadya, M., & Utama, D. N. (2025). Towards Secure Information Systems : Developing and Implementing an Information Security Evaluation Model Using NIST CSF and COBIT 2019. 14(1), 182–191. https://doi.org/10.18421/TEM141
Flavián, C., & Guinalíu, M. (2006). Consumer trust, perceived security and privacy policy: Three basic elements of loyalty to a web site. Industrial Management & Data Systems, 106(5), 601–620. https://doi.org/https://doi.org/10.1108/02635570610666403
Guglyuvatyy, E. (2025). administration and taxpayer rights. 2025, 1–8.
Hermawan, P. (2022). International Journal of Current Science Research and Review A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia. 05(08), 3227–3238. https://doi.org/10.47191/ijcsrr/V5-i8-53
Maria, G., Rosati, P., Troisi, O., & Lynn, T. (2026). Balancing privacy and trust : Social acceptance of video-based traffic sensors in smart city initiatives. Government Information Quarterly, 43(1), 102099. https://doi.org/10.1016/j.giq.2025.102099
Mcknight, D. H., Cummings, L. L., & Chervany, N. L. (1995). TRUST FORMATION IN NEW ORGANIZATIONAL RELATIONSHIPS.
Ojih, S. E. (2025). THE EFFECT OF E-GOVERNMENT IMPLEMENTATION ON SERVICE DELIVERY IN ABUJA MUNICIPAL LOCAL. Ahmadu Bello University.
Patwary, A. A., Naha, R. K., Garg, S., Battula, S. K., & Gong, M. (2021). Towards Secure Fog Computing : A Survey on Trust. 1–52.
Paulo, J., Lucena, O., Menezes, R., & Sampaio, B. (2025). What are the Relationships between Information Technology and Tax Collection? Evidence from a Systematic Literature Review. SRRN. https://doi.org/http://dx.doi.org/10.2139/ssrn.5422235
Sanni, O. (2025). Digital Taxation and Cybersecurity : Opportunities and Threats. 28(September), 1096–1106.
Vishen, M. A. (2025). The Role of Digital Payments in Key E- Government Services. Budda Journal of Management Studies and Computer Application, 1(1), 50–61.
Webb, A. B., Hayes, C., Dawson, C., Powell, C., Kelly, C., Brooks, C., & James, C. (2025). Technology acceptance models and taxpayer adoption of Nigeria ’ s Cloud Unified Tax Portal.
Wu, G. (2010). Effects of Perceived Interactivity , Perceived Web Assurance and Disposition to Trust. 16, 1–26. https://doi.org/10.1111/j.1083-6101.2010.01528.x
Younus, M. (2023). The Role of E- Government in Mitigating Tax Evasion Through Behavioral Profiling of Non- Compliant Taxpayers Chapter 12. https://doi.org/10.4018/979-8-3373-0422-9.ch012
Zhang, J., Chen, B., Zhao, Y., Cheng, X., & Hu, F. (2018). Data Security and Privacy-Preserving in Edge Computing Paradigm : Survey and Open Issues. IEEE Access, 6(Idc), 18209–18237. https://doi.org/10.1109/ACCESS.2018.2820162
Zhang, Y. (2024). International Journal of Information Impact of perceived privacy and security in the TAM model : The perceived trust as the mediated factors. International Journal of Information Management Data Insights, 4(2), 100270. https://doi.org/10.1016/j.jjimei.2024.100270
Zhou, L., Varadharajan, V., & Hitchens, M. (2015). Trust Enhanced Cryptographic Role-Based Access Control for Secure Cloud Data Storage. 10(11), 2381–2395.
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