کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
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553981 | 1451133 | 2010 | 8 صفحه PDF | دانلود رایگان |
This paper discusses taxpayer satisfaction with an online system for filing individual income tax returns. Online tax-filing system quality encompasses information, system, and service qualities, which are the antecedents of user satisfaction with any system. To measure online tax-filing system quality, a second-order measurement model was tested using higher-order confirmatory factor analysis. Hierarchical factor analysis supported the measurement model of IS quality in the research setting. Path analysis using structural equation modeling confirmed that the quality antecedents strongly influenced taxpayer satisfaction with the online tax-filing system. Furthermore, the factors of information and system quality were more important than service quality in measuring taxpayer satisfaction, demonstrating the importance to taxpayers of system outputs and processing ability. Based on the findings, implications for online tax-filing systems are discussed. Finally, limitations are presented.
Journal: Information & Management - Volume 47, Issues 5–6, August 2010, Pages 308–315