Development of a Measurement Scale for User Satisfaction with E-tax Systems in Australia

Governments worldwide have introduced various types of e-tax systems, as an important e-government agenda, to provide citizens and residents with a channel to lodge their tax claims at their convenience. An understanding of what constitutes taxpayer satisfaction with using e-tax systems is thus important for government agencies to further improve the quality of services delivered through these systems. However, to date limited research has been devoted to evaluate user satisfaction with e-tax systems. In this paper, we thus report on the development of a satisfaction construct which is rigorously evaluated using a three stage process. We find the emergence of several dimensions which require further investigation.