Management Science and Information Technology

Management Science and Information Technology

The Determinants of the Adoption of Digital Technologies in Tax Work: A Field Study on the Libyan Tax Authority in Benghazi

Document Type : Research Paper

Author
REZGALLA M.R ABDALLA
Accounting Department, Faculty of Economics and Political Science, University of Benghazi, Benghazi, Libya
10.22034/ISS.2026.9859.1045
Abstract
Objective: This study aims to assess the level of adoption of digital technologies in tax work among employees of the Libyan Tax Authority in Benghazi. It also examines the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on employees’ adoption and use of digital technologies.
Methods: The study is based on the Unified Theory of Acceptance and Use of Technology (UTAUT). A quantitative survey approach was used, in which 130 questionnaires were distributed to employees, and 82 valid responses were collected. Descriptive statistics and multiple regression analysis were conducted to evaluate the relationships between UTAUT variables and the adoption of digital technologies.
Results: The findings show that employees demonstrate a high level of adoption and acceptance of digital technologies in performing tax-related tasks. Regression analysis indicates that performance expectancy, effort expectancy, and social influence do not have a significant effect on digital technology adoption. However, facilitating conditions exhibit a significant positive influence on employees’ adoption and use of digital technologies.
Conclusion: The results underscore the importance of strong facilitating conditions in supporting digital technology adoption in the Libyan Tax Authority in Benghazi. Enhancing organizational and technical support, along with integrating advanced digital tools such as artificial intelligence, cloud computing, and blockchain, could further strengthen and sustain the implementation of digital technologies in tax administration.
Keywords
digital technologies
UTAUT
Libyan tax authority
Benghazi
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Management Science and Information Technology
Volume 2, Issue 4
Autumn 2025
Pages 343-356