TY - JOUR AB - Purpose– The purpose of this paper is to study the e‐government service quality and risk perceptions of personal income taxpayers on e‐government service value.Design/methodology/approach– The study uses qualitative in‐depth interview and content analysis to explore the determinants of e‐government service quality and risk dimensions of e‐government service value.Findings– The findings suggest that perceived value of e‐government service is e‐government service quality, which consists of service design, web site design, technical support, and customer support quality. On the other hand, the three perceived risk concerns are performance, privacy, and financial audit risk.Research limitations/implications– The study interviews the small samples of income taxpayers to develop the determinants of e‐government service value, future studies should utilize a quantitative study to strengthen the results. Future researchers could also expand the results to other groups of taxpayers (e.g. corporate tax) to explore and compare factors that contribute to e‐government service value.Practical implications– The results can assist e‐government service design not only to increase electronic service quality but also to reduce risk facets in order to enhance e‐government service value and enlarge acceptance from income taxpayers. E‐government service providers can use the research model to detect electronic service weaknesses and risks so that the appropriate resources can be allocated to improve the system more effectively.Originality/value– This study outlines e‐government service value in terms of e‐government service quality and risk perspectives or the E‐GOVSQUAL‐RISK model which contributes to the different knowledge on e‐government service. VL - 14 IS - 5 SN - 1463-7154 DO - 10.1108/14637150810903075 UR - https://doi.org/10.1108/14637150810903075 AU - Rotchanakitumnuai Siriluck PY - 2008 Y1 - 2008/01/01 TI - Measuring e‐government service value with the E‐GOVSQUAL‐RISK model T2 - Business Process Management Journal PB - Emerald Group Publishing Limited SP - 724 EP - 737 Y2 - 2024/09/19 ER -