Factors of Usage Evaluation for a Tax Information System

Factors of Usage Evaluation for a Tax Information System

Stavros Ioannis Valsamidis (TEI of East Macedonia and Thrace, Kavala, Greece), Ioannis Petasakis (TEI of East Macedonia and Thrace, Kavala, Greece), Sotirios Kontogiannis (University of Ioannina, Ioannina, Greece) and Fotini Perdiki (TEI of East Macedonia and Thrace, Kavala, Greece)
Copyright: © 2019 |Pages: 18
DOI: 10.4018/IJISSS.2019070101


The Greek taxation information system is now in the second decade of its operation. Although many weaknesses were recorded in the first decade, it has been operating sufficiently well during the last five years. One critical factor for the satisfactory performance for each information system is the acceptance by its users. The purpose of this study is to investigate the parameters affecting the positive or negative intentions in the use of information systems by tax office employees, as well as their contribution to the transactions between the public and private sectors and their effects. This article focuses on three important factors: (1) those that affect the acceptance of e-government systems by employees, (2) those that affect employees' intention to accept the e-government services, and (3) the contribution of information systems to electronic transactions their effects. In particular, research is done to identify the parameters that affect the intentions for using TAXIS platform by tax office employees of four branches in the Region of Eastern Macedonia and Thrace.
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From the perspective of interactions of different sectors with each other (Sharifi & Zarei, 2004), e-government may be divided into four categories (Horst, Kuttschreuter, & Gutteling, 2007; Evans and Yen, 2006; Siau & Long, 2005): Government to Government (G2G), Government to Business (G2B), Government to Employees (G2E) and Government to Citizens (G2C). Altameem, Zair, & Alshawi (2006) stated that by using e-government, the state and the public sector could gain many profits such as reducing time and cost, as well as increasing the efficiency and the effectiveness of public services. Though e-government has clear benefits for governments themselves, businesses and employees, it is citizens that actually receive the widest array of benefits (Jaeger, 2003).

According to Haddadeh, Weerakkody, and Shafi (2013) with the emergence of electronic services in the public sector and the private sector, accessible services are provided to citizens that can help with the restoration of the public confidence and receive the ability to tackle corruption, inefficiency and political alienation. Haddadeh et al. (2013) also argue that the Electronic Services Implementation (ESI) in the public sector seek to improve the effectiveness and corruption in the government offices. They conclude that the problems of ESI include dishonesty, awareness and lack of trust in people.

The technological developments have given the opportunity to several people working for the service sector to incorporate information systems in their professional activities (Levy, Murphy, & Zanakis, 2009; Lexhagen, 2009).

Martinez (2011) focuses on new tools for the dissemination of public sector information and displays information that will lead to improvement. While Hussein, Karim, and Selamat (2011) developed a theoretical model based on the construction and integration of information systems in organizations, the results showed that the uptake of e-government information systems have an impact on the creation of the effectiveness and efficiency of electronic transactions. On the other hand, Saxena and Aly (1995) propose a framework to support information technology in public administration; the framework also proposes appropriate types of systems to achieve adequate support from the information technologies (IT).

The major organizational obstacles to the implementation of personalized e-government services to officials are investigated by Pieterson, Ebbers, and Dijk (2007). The investigation concerns the personalization of E-governance in the public sector, tries to give an overview of the most significant barriers to personalization of electronic services, uses organizational assistance and analyzes the variety of obstacles that are formed.

Nevertheless, the introduction of e-government services is not based on the assimilation of modern technology, but the degree of acceptance of the electronic services by the users, according to Anagnostopoulos (2006). E-government contributes to the increasing of the public sector productivity and the providing of better customer service for citizens and businesses, according to Warkentin et al. (2002). The e-government actions programs are not always welcomed enthusiastically, despite the benefits they promise to bring. Gaining full acceptance will require provision of information and adequate training (Floropoulos, Spathis, Halvatzis, & Tsipouridou, 2010).

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