Assessing taxpayers’ satisfaction with tax administration e-services
As tax administrations worldwide modernize through digital technologies, it has become increasingly important to understand taxpayers’ satisfaction with these services. This research aims to estimate the relationships between satisfaction with tax administration e-services and factors such as tr...
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| Format: | Article |
| Language: | deu |
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Faculty of Economics University of Rijeka
2024-12-01
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| Series: | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
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| Online Access: | https://www.efri.uniri.hr/upload/1/03-Hauptman_et_al-2024-2.pdf |
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| _version_ | 1832582701821984768 |
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| author | Lidija Hauptman Nika Vetrih Alenka Kavkler |
| author_facet | Lidija Hauptman Nika Vetrih Alenka Kavkler |
| author_sort | Lidija Hauptman |
| collection | DOAJ |
| description | As tax administrations worldwide modernize through digital technologies, it has
become increasingly important to understand taxpayers’ satisfaction with these
services. This research aims to estimate the relationships between satisfaction with tax administration e-services and factors such as trust, service quality, age, and gender, addressing a noted gap in the existing literature. Using the questionnaire distributed among taxpayers in Slovenia, four hypotheses were tested. Next to descriptive methods, Pearson correlation analysis, T-tests, and Mann-Whitney U-tests were used. The findings reveal a positive correlation between e-service quality and trust, as well as sustainability, but lower satisfaction with tax administration e-services among the younger generation. Gender differences do not exist, as male and female taxpayers are perceived to be equally satisfied with the e-service. The results suggest that improving tax information’s usability, clarity, and security increases taxpayers’ confidence and satisfaction. Quality information does not cause confusion and distrust. From the taxpayers’ perspective, it is essential to ensure accessible, easy-to-understand information and implement quick feedback mechanisms to enhance clarity and strengthen taxpayers’ trust. |
| format | Article |
| id | doaj-art-a53af5be756345879a1be0e081c9f399 |
| institution | Kabale University |
| issn | 1331-8004 1846-7520 |
| language | deu |
| publishDate | 2024-12-01 |
| publisher | Faculty of Economics University of Rijeka |
| record_format | Article |
| series | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
| spelling | doaj-art-a53af5be756345879a1be0e081c9f3992025-01-29T11:38:44ZdeuFaculty of Economics University of RijekaZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu1331-80041846-75202024-12-0142210.18045/zbefri.2024.2.7Assessing taxpayers’ satisfaction with tax administration e-servicesLidija Hauptman0Nika Vetrih1Alenka Kavkler2Associate Professor, University of Maribor, Faculty of Economics and Business, Department of accounting, Auditing and Taxation, Razlagova 20, 2000 Maribor, Slovenia. Scientific affiliation: accounting, taxation, and auditing, sustainability. E-mail: lidija.hauptman@um.siMaster student, University of Maribor, Faculty of Economics and Business, Department of ac University of Maribor, Faculty of Economics and Business, Department of accounting, Auditing and Taxation, Razlagova 20, 2000 Maribor, Slovenia. Scientific affiliation: accounting, taxation, sustainability. E-mail: nika.vetrih@student.um.si.Full Professor; University of Maribor, Faculty of Economics and Business, Department of Quantitative Economic Analysis, Razlagova 20, 2000 Maribor, Slovenia. Scientific affiliation: quantitative methods. E-mail: alenka.kavkler@um.siAs tax administrations worldwide modernize through digital technologies, it has become increasingly important to understand taxpayers’ satisfaction with these services. This research aims to estimate the relationships between satisfaction with tax administration e-services and factors such as trust, service quality, age, and gender, addressing a noted gap in the existing literature. Using the questionnaire distributed among taxpayers in Slovenia, four hypotheses were tested. Next to descriptive methods, Pearson correlation analysis, T-tests, and Mann-Whitney U-tests were used. The findings reveal a positive correlation between e-service quality and trust, as well as sustainability, but lower satisfaction with tax administration e-services among the younger generation. Gender differences do not exist, as male and female taxpayers are perceived to be equally satisfied with the e-service. The results suggest that improving tax information’s usability, clarity, and security increases taxpayers’ confidence and satisfaction. Quality information does not cause confusion and distrust. From the taxpayers’ perspective, it is essential to ensure accessible, easy-to-understand information and implement quick feedback mechanisms to enhance clarity and strengthen taxpayers’ trust.https://www.efri.uniri.hr/upload/1/03-Hauptman_et_al-2024-2.pdftax administratione-service qualitytrustagegender |
| spellingShingle | Lidija Hauptman Nika Vetrih Alenka Kavkler Assessing taxpayers’ satisfaction with tax administration e-services Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu tax administration e-service quality trust age gender |
| title | Assessing taxpayers’ satisfaction with tax administration e-services |
| title_full | Assessing taxpayers’ satisfaction with tax administration e-services |
| title_fullStr | Assessing taxpayers’ satisfaction with tax administration e-services |
| title_full_unstemmed | Assessing taxpayers’ satisfaction with tax administration e-services |
| title_short | Assessing taxpayers’ satisfaction with tax administration e-services |
| title_sort | assessing taxpayers satisfaction with tax administration e services |
| topic | tax administration e-service quality trust age gender |
| url | https://www.efri.uniri.hr/upload/1/03-Hauptman_et_al-2024-2.pdf |
| work_keys_str_mv | AT lidijahauptman assessingtaxpayerssatisfactionwithtaxadministrationeservices AT nikavetrih assessingtaxpayerssatisfactionwithtaxadministrationeservices AT alenkakavkler assessingtaxpayerssatisfactionwithtaxadministrationeservices |