Measuring e-government service value with the E-GOVSQUAL-RISK model

Purpose – The purpose of this paper is to study the e‐government service quality and risk perceptions of personal income taxpayers on e‐government service value.Design/methodology/approach – The study uses qualitative in‐depth interview and content analysis to explore the determinants of e‐government service quality and risk dimensions of e‐government service value.Findings – The findings suggest that perceived value of e‐government service is e‐government service quality, which consists of service design, web site design, technical support, and customer support quality. On the other hand, the three perceived risk concerns are performance, privacy, and financial audit risk.Research limitations/implications – The study interviews the small samples of income taxpayers to develop the determinants of e‐government service value, future studies should utilize a quantitative study to strengthen the results. Future researchers could also expand the results to other groups of taxpayers (e.g. corporate tax) to expl...

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