Journal of the National Research University Higher School of Economics

It is widely recognized that one of the factors determining current and future socioeconomic development is the level of digitalization shaping a new type of society — the information society. One area of ICT application within information society is e-Government. A relatively low level of development of e-Government services in Poland was behind the search for the causes of this phenomenon. Among many technological, organizational, human, economic, social, and cultural factors determining the development of e-Government, many researchers indicated trust as one of the most critical factors. Mistrust is perceived as a basic limitation for the implementation of e-Government solutions. The author’s object of interest was e-Declaration technology, which enables electronic filling and sending of tax returns to tax authorities. This article investigates the relationship between the features of technology users and their trust in the e-Declaration technology and their future intention to use the technology. The researched user traits refer to their general trust, overall trust in technology and science development, and their experience and trust in the internet. Data was collected with the use of the CATI (Computer Assisted Web Interview) technique. Altogether, 1,054 completed questionnaires were selected, containing 100% of the answers. The regression analysis was preceded by an analysis of correlations between variables. The hypotheses were confirmed using the Kruskal–Wallis non-parametric test. The obtained results confirmed positive relationships between Trust in e-Declaration (T) and all tested constructs: General Trust (GT), overall Trust in Science and Technology (TST), Trust in the Internet (TinI) and Internet Experience (IE). Results also confirmed a positive impact of Trust in e-Declaration (T) on the Future Intention (FI) to use the technology. In the adopted regression model, Trust in the Internet was recognized as a key factor in the success of e-Government development. Therefore, the Polish government, which offers solutions in the field of e-Government and wants to increase trust in the technology as well as extend future adaptations of the technology, should concentrate on building trust in the internet and the development of technology and science in general.