Paper 5

Development of a Measurement Scale for User Satisfaction with E-tax Systems in Australia

Authors: Abdullah Alghamdi and Mahbubur Rahim

Volume 27 (2016)

Abstract

Governments worldwide have introduced various types of e-tax sys-tems, as an important e-government agenda, to provide citizens and residents with a channel to lodge their tax claims at their convenience. An understanding of what constitutes taxpayer satisfaction with using e-tax systems is thus im-portant for government agencies to further improve the quality of services de-livered through these systems. However, to date limited research has been de-voted to evaluate user satisfaction with e-tax systems. In this paper, we thus re-port on the development of a satisfaction construct which is rigorously evaluat-ed using a three stage process. We find the emergence of several dimensions which require further investigation.