From Seeking Information to Transacting: The Impact of Web Site Quality on E-Taxation

Abstract

As government organisations have begun increasingly to communicate and interact with citizens via the Web, providing services has demanded acute understanding of the requirements of users and appropriate tailoring of solutions. In this chapter, we examine the results of a survey of the quality of a Web site provided by the U.K. government. The site is that of the Inland Revenue (IR). The survey was administered directly after the launch of a new system to enable the online submission of self-assessed tax returns. The instrument, E-Qual, draws on previous work in Web site usability, information quality, and service interaction quality to provide a rounded framework for assessing e-government offerings. The metrics and qualitative comments provide some detailed insights into the perceptions of users who attempted to interact with the online taxation system. The results point to specific areas in need of development on the Web site, which are found to be consistent with initiatives launched recently by the Inland Revenue.