A measuring instrument to evaluate e-service quality in a revenue authority setting

• Autores: Madeleine Stiglingh
• Localización: Public Relations Review, ISSN-e 0363-8111, Vol. 40, Nº. 2, 2014, págs. 216-225
• Idioma: inglés
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• Resumen

  • Tax revenue forms the backbone of any economy. The quality of the e-services provided by a revenue authority is therefore crucial, as e-service quality directly influences the burden of complying with tax obligations, and hence affects the tax compliance climate in a country. The aim of the study is the development of a measuring instrument that encapsulates the �lens of a tax practitioner� in an e-service revenue authority setting. In order to develop a conceptual framework, an in-depth, qualitative approach was used to identify a comprehensive range of service attributes and dimensions that potentially drive e-service quality in the revenue authority setting. This framework is then compared with other relevant service quality models to derive at a proposed e-service quality-measuring instrument. Findings from this study may advance the understanding and the management of the e-service quality of the e-services in a revenue authority setting.