Examining the antecedents and consequences of online satisfaction within the public sector: The case of taxation services

Abstract

Purpose

The purpose of this paper is to analyse the antecedents and consequences of online satisfaction within the context of e‐government, which increasingly play an important role in modern public administrative management. Specifically, this paper examines the taxation services offered through the web‐based electronic declaration system.

Design/methodology/approach

Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. Structural equation modelling was used to test the conceptual model.

Findings

The results of this empirical study validate four out of five hypotheses. It was found that convenience is an important antecedent of both satisfaction and online service quality. Additionally, findings suggest that both the degree of satisfaction and online service quality impacts on the intention of using the taxation website. Overall, results indicate that most of the relationships examined in the private service sector can be extended to the e‐government context.

Practical implications

This paper offers the opportunity to rethink how the Portuguese Department of Taxation web site provides online services and how it satisfies the needs of users while complying with their fiscal obligations.

Originality/value

Despite the entrenched nature of governmental bureaucracy which slows down the adoption of the Internet, market pressures toward fulfilling users' needs has become an increasingly important requirement. This study revealed that the proposed research model, which derives from the private sector, is relevant to the public services context.

Citation

Carlos Pinho, J. and Macedo, I.M. (2008), "Examining the antecedents and consequences of online satisfaction within the public sector: The case of taxation services", Transforming Government: People, Process and Policy, Vol. 2 No. 3, pp. 177-193. https://doi.org/10.1108/17506160810902185