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|a eng
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| 100 |
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|9 396796
|a Al Ghamdi, Abd Allah Atiyaa A.
|e Author
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| 245 |
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|a Evaluating Taxpayer Satisfaction with E-tax Systems: An Australian Experience
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|a ملبورن
|c 201?
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| 300 |
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|a 1 - 99
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| 336 |
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|a رسائل جامعية
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| 502 |
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|b رسالة ماجستير
|c Monash University
|f Faculty of Business and Economics
|g أستراليا
|o 0004
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|a 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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|a الضرائب
|a الضرائب الإلكترونية
|a الأنظمة الضريبية
|a أستراليا
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| 700 |
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|a Rahim, Md. Mahbubur
|e Advisor
|9 396706
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| 856 |
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|u 9843-006-006-0004-T.pdf
|y صفحة العنوان
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| 856 |
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|u 9843-006-006-0004-A.pdf
|y المستخلص
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| 856 |
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|u 9843-006-006-0004-C.pdf
|y قائمة المحتويات
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| 856 |
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|u 9843-006-006-0004-F.pdf
|y 24 صفحة الأولى
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| 856 |
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|u 9843-006-006-0004-1.pdf
|y 1 الفصل
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| 856 |
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|u 9843-006-006-0004-2.pdf
|y 2 الفصل
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| 856 |
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|u 9843-006-006-0004-3.pdf
|y 3 الفصل
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| 856 |
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|u 9843-006-006-0004-4.pdf
|y 4 الفصل
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| 856 |
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|u 9843-006-006-0004-5.pdf
|y 5 الفصل
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| 856 |
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|u 9843-006-006-0004-O.pdf
|y الخاتمة
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| 856 |
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|u 9843-006-006-0004-R.pdf
|y المصادر والمراجع
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| 856 |
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|u 9843-006-006-0004-S.pdf
|y الملاحق
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| 930 |
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|d n
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| 995 |
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|a +Dissertations
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| 999 |
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|c 752764
|d 752764
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