Evaluation of government e‐tax websites: an information quality and system quality approach

Purpose - Despite the growth in adoption of technology by governments, the assessment of quality in electronically delivered public services has been relatively lacking. Past researches on information systems have identified information and service quality, system use, playfulness, and system design quality as critical factors of successful service delivery in e-commerce. The purpose of this paper is to empirically test the applicability of system and information quality criteria in evaluating government e-services websites. The main research problem identified in this study was "what are the system and information quality characteristics of government service delivery websites?" Design/methodology/approach - Based on a survey of 97 Municipalities from all the 21 regions of Sweden, the authors examine the presence of system quality features, specifically functionality, navigation, and accessibility; and measures of information quality in government websites. A systematic random sampling was chosen as the suitable approach; 290 municipalities are organized in 21 counties and we have chosen every 3rd number of municipalities from the list. An online survey was conducted, with 408 valid responses taken. A confirmatory factor analysis was conducted for system and information quality. Findings - Results indicate that accessibility and the navigation facility are important in determining a citizen's perceived system quality. Information preciseness, timeliness, and sufficiency were found to be key measures of information quality in government e-services. Furthermore, an important finding from this research is that theories from information systems (IS), e-commerce, and marketing were found to be applicable in assessing government e-tax services within the broader area of government-to-citizen (G2C) service delivery systems. In addition, a quantitative study was conducted among citizens to determine system and information quality characteristics. Originality/value - The results presented in this paper can help the authorities to identify key quality criteria for e-tax services that are valued by citizens and consequently improve service levels. Taking the context into consideration, additional variables are incorporated from literature that spans several disciplines (IS, e-commerce, and marketing), and some re-specifications are made to identify system and information quality criteria in the context of an e-tax filing service, which was the main theoretical contribution of this study.

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