The adoption and usage of e-filing applications is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. The research problem is that despite the e-Government application being implemented and maintained at a high cost, there is little uptake and optimal use. The revenue application has greater benefits such as tax calculation accuracy, tax submission done timeously during any time of the day, improving tax efficiency by reducing administration cost. Since the value and the investment is huge, the burning question is then why the accepting and usage ofe-filing by taxpayers not as it should? Information from previous studies arequite on this phenomenon, in the South Africancontext and this then left a knowledge gaps, which this paper bridges.This paperfocuses on explaining and explore adopting and using e-filing as reasons why some of taxpayers accept and use the revenue application while others are not using it are still unknown. Argument is that despite South Africa implemented a cutting-edgesystemsince 2006, taxpayers still queueat its branches for manualsubmissions.

Keywords : E-Government, e-filing, Tax knowledge, Tax Compliance, Technology acceptance and usage models i.e.Unified Theory of Acceptance and Use of Technology,Total Task Fit and Tax Compliance Models.