| المستخلص: |
Electronic taxation (e-tax) systems represent a government-to-citizens (G2C) initiative introduced by the governments of many nations and have received wide publicity in the media and, consequently, the attention of IT/e-business researchers. The focus of the existing literature is primarily on the adoption and acceptance of e-tax systems. However, little research has been conducted on taxpayer satisfaction with these systems. As the existing literature indicates that a good proportion of citizens are using e-tax systems, it is now timely to focus on post-implementation issues (particularly satisfaction). Therefore, this research project examines taxpayer satisfaction with e-tax systems in Australia. An exploratory research method was chosen. Based on a literature review and a two-phase filtering process, an initial research model was developed comprising 15 dimensions that constitute taxpayer satisfaction with e-tax systems. The research model was then evaluated by domain experts and used to develop an initial survey instrument. The survey instrument was improved based on feedback received from experienced e-tax users. The improved survey questionnaire includes 31 items that operationalize 12 research variables. A total of 300 questionnaires were distributed among staff and students in a large Melbourne-based university. Only 162 responses were received. Of the 162 people who responded, 100 have used e-tax systems. Using iterative factor analysis, four dimensions were found to constitute taxpayer satisfaction with e-tax systems. Furthermore a positive relationship was found between taxpayer satisfaction with e-tax systems (and their intention to continue using these systems) and word-of-mouth recommendations. The findings revealed no significant relationship between taxpayer satisfaction and demographic characteristics. The research findings contribute to theory and practice alike. For theory, developing a reliable instrument for measuring taxpayer satisfaction with e-tax systems represents a contribution to the IT/e-business literature. For practice, the four dimensions that were found to constitute taxpayer satisfaction can help government agencies to deliver an improved version of e-tax systems.
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