Abstract: Public services are an interesting area for the application of ICT which helps to improve both the performance of government services and the modernization of administrative operations. The current study focuses on the determinants of companies’ acceptance of electronic public services : the case of on‑line tax filing in Tunisia.To identify these determinants, we conducted an investigation in 190 Tunisian companies using the on‑line tax filing system. The results of the quantitative analysis confirm the hypothesis that links trust, technical and individual determinants to the intention to use the on‑line tax filing system. Trust determinants are the factors that most affect the intention to use the on‑line tax filing system. The findings provide several important implications for e‑government research and practice in Tunisia. The model developed here can be applied in other similar e‑government projects to test users’ intention to accept the system and therefore enhance its success. This research also has limitations which can be addressed in future research.