A Conceptual model of E-Taxation satisfaction: How can taxpayers be tickled pink with the smart Web-Based taxation application?

Abstract

Governments globally have adopted various types of E-Taxation systems as part of E-Government plans in providing taxpayers a media to lodge tax claims at their ease. As this article is concerned with user satisfaction, a critical analysis of satisfaction literature related to Information Systems (IS), E-Taxation, E-Government, and technology in general, has been thoroughly done. For instance, technology such as Artificial Intelligence is being introduced in practically all aspects of society, including E-Taxation. This led to the understanding of how different researchers have theorized the ‘Satisfaction’ concept in the related areas. We focused on identifying the factors that constitute user satisfaction with the E-Taxation system. As a result, it is discovered that to date, limited studies have been devoted to evaluating user satisfaction with E-Taxation systems. Also, we found the emergence of several dimensions that require further investigation. Therefore, in this article, a conceptual model to evaluate E-Taxation satisfaction among taxpayers is proposed based on DeLone and McLean IS Success Model (D&M). Finally, we urged that the model should be empirically validated so that it will be practical to be adopted to guide local government to improve the quality of services delivered through E-Taxation systems.