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Measuring the success of the Greek Taxation Information System

Author

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  • Floropoulos, Jordan
  • Spathis, Charalambos
  • Halvatzis, Dimitrios
  • Tsipouridou, Maria

Abstract

The transformation of many governments all around the world into new forms, namely, electronic government (e-Government), could not leave the Greek government unaffected. Therefore, it initiated an e-Government project related to national information systems and finance services, the Greek Taxation Information System (TAXIS). The purpose of this paper is to investigate the success of TAXIS from the perspective of expert employees, who work in public taxation agencies. This topic is interesting, because TAXIS is applied in a tax-driven country, under a mandatory setting. Also, it is the first time that the success of this project is examined, from the perspective of employees, using IS success models. The study adapts DeLone and McLean [DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten year update. Journal of Management Information Systems, 19(4), 9–30] and Seddon's [Seddon, P. B. (1997). A respecification and extension of the DeLone and McLean model of IS success. Information Systems Research, 8(3) 240–253] information systems success models. The model developed includes the constructs of information, system and service quality, perceived usefulness and user satisfaction. The results provide evidence that there are strong connections between the five success constructs. All hypothesized relationships are supported, except for the relationship between system quality and user satisfaction. The empirical evidence and discussion presented can help the Greek Government improve and fully exploit the potential of TAXIS as an innovative tool for taxation purposes.

Suggested Citation

  • Floropoulos, Jordan & Spathis, Charalambos & Halvatzis, Dimitrios & Tsipouridou, Maria, 2010. "Measuring the success of the Greek Taxation Information System," International Journal of Information Management, Elsevier, vol. 30(1), pages 47-56.
    • Handle: RePEc:eee:ininma:v:30:y:2010:i:1:p:47-56
    DOI: 10.1016/j.ijinfomgt.2009.03.013
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    References listed on IDEAS

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    7. Hamood Mohammed Al-Hattami & Faozi A. Almaqtari, 2023. "What determines digital accounting systems’ continuance intention? An empirical investigation in SMEs," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    8. Pankaj Dikshit & M. P. Gupta & Arpan Kumar Kar & B. Chandra, 2022. "Taxation transformation of businesses enabled by information systems: an empirical study of Goods and Services Tax implementation in India," SN Business & Economics, Springer, vol. 2(9), pages 1-26, September.

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