| Naslov: | Assessing taxpayers’ satisfaction with tax administration e-services |
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| Avtorji: | ID Hauptman, Lidija (Avtor) ID Vetrih, Nika (Avtor) ID Kavkler, Alenka (Avtor) |
| Datoteke: | https://www.efri.uniri.hr/upload/1/03-Hauptman_et_al-2024-2.pdf
Assessing_taxpayers’_satisfaction_with_tax.pdf (895,63 KB) MD5: 97365B78F432B49DA5666583712886B4
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Znanstveno delo |
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| Tipologija: | 1.01 - Izvirni znanstveni članek |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | 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. |
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| Ključne besede: | tax administration, e-service quality, trust, age, gender |
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| Status publikacije: | Objavljeno |
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| Verzija publikacije: | Objavljena publikacija |
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| Datum objave: | 23.12.2024 |
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| Založnik: | Sveučilište u Rijeci, Ekonomski fakultet |
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| Leto izida: | 2024 |
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| Št. strani: | str. 309-331 |
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| Številčenje: | Vol. 42, no. 2 |
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| PID: | 20.500.12556/DKUM-92740  |
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| UDK: | 336.225.2:658.89 |
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| COBISS.SI-ID: | 223124483  |
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| DOI: | 10.18045/zbefri.2024.2.7  |
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| ISSN pri članku: | 1331-8004 |
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| Datum objave v DKUM: | 14.07.2025 |
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| Število ogledov: | 133 |
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| Število prenosov: | 19 |
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| Metapodatki: |  |
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| Področja: | Ostalo
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