Impact of quality antecedents on taxpayer satisfaction with online tax-filing systems - An empirical study
نویسنده
چکیده
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 secondorder 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 satisfactionwith 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. 2010 Elsevier B.V. All rights reserved.
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ورودعنوان ژورنال:
- Information & Management
دوره 47 شماره
صفحات -
تاریخ انتشار 2010