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Factors of Usage Evaluation for a Tax Information System

Author

Listed:
  • Stavros Ioannis Valsamidis

    (TEI of East Macedonia and Thrace, Kavala, Greece)

  • Ioannis Petasakis

    (TEI of East Macedonia and Thrace, Kavala, Greece)

  • Sotirios Kontogiannis

    (University of Ioannina, Ioannina, Greece)

  • Fotini Perdiki

    (TEI of East Macedonia and Thrace, Kavala, Greece)

Abstract

The Greek taxation information system is now in the second decade of its operation. Although many weaknesses were recorded in the first decade, it has been operating sufficiently well during the last five years. One critical factor for the satisfactory performance for each information system is the acceptance by its users. The purpose of this study is to investigate the parameters affecting the positive or negative intentions in the use of information systems by tax office employees, as well as their contribution to the transactions between the public and private sectors and their effects. This article focuses on three important factors: (1) those that affect the acceptance of e-government systems by employees, (2) those that affect employees' intention to accept the e-government services, and (3) the contribution of information systems to electronic transactions their effects. In particular, research is done to identify the parameters that affect the intentions for using TAXIS platform by tax office employees of four branches in the Region of Eastern Macedonia and Thrace.

Suggested Citation

  • Stavros Ioannis Valsamidis & Ioannis Petasakis & Sotirios Kontogiannis & Fotini Perdiki, 2019. "Factors of Usage Evaluation for a Tax Information System," International Journal of Information Systems in the Service Sector (IJISSS), IGI Global, vol. 11(3), pages 1-18, July.
  • Handle: RePEc:igg:jisss0:v:11:y:2019:i:3:p:1-18
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    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJISSS.2019070101
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    Cited by:

    1. Hyungjun Seo & Seunghwan Myeong, 2021. "Determinant Factors for Adoption of Government as a Platform in South Korea: Mediating Effects on the Perception of Intelligent Information Technology," Sustainability, MDPI, vol. 13(18), pages 1-20, September.

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